https://www.taxtmi.com/caselaws?id=19990 An assessment and appellate order that have already attained finality after an unsuccessful statutory challenge cannot be assailed collaterally through a writ petition under article 226. The Court also held that refund of super-tax was not warranted where the assessee had participated in the assessment proceedings pursuant to notices under section 23A and later complained of lack of notice. The delay in bringing the refund claim further weighed against relief. On these grounds, the challenge to the assessment and the prayer for refund were rejected. en-us Fri, 25 Sep 1992 00:00:00 +0530 Wed, 11 Nov 2009 10:36:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19990 An assessment and appellate order that have already attained finality after an unsuccessful statutory challenge cannot be assailed collaterally through a writ petition under article 226. The Court also held that refund of super-tax was not warranted where the assessee had participated in the assessment proceedings pursuant to notices under section 23A and later complained of lack of notice. The delay in bringing the refund claim further weighed against relief. On these grounds, the challenge to the assessment and the prayer for refund were rejected. Case-Laws Income Tax Fri, 25 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19990