https://www.taxtmi.com/caselaws?id=20190 The High Court dismissed the petition challenging a notice issued under sections 147 and 148 of the Income-tax Act for the assessment years 1989-90 and 1990-91. The court emphasized the availability of alternative remedies under the Act, questioning the maintainability of the writ petition under article 226 of the Constitution solely based on objections to the show-cause notice. It highlighted the limited jurisdiction under article 226 in tax matters and directed the petitioner to exhaust statutory remedies before seeking court intervention, citing the importance of utilizing available avenues before resorting to judicial action. en-us Tue, 08 Mar 1994 00:00:00 +0530 Thu, 12 Nov 2009 13:08:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20190 The High Court dismissed the petition challenging a notice issued under sections 147 and 148 of the Income-tax Act for the assessment years 1989-90 and 1990-91. The court emphasized the availability of alternative remedies under the Act, questioning the maintainability of the writ petition under article 226 of the Constitution solely based on objections to the show-cause notice. It highlighted the limited jurisdiction under article 226 in tax matters and directed the petitioner to exhaust statutory remedies before seeking court intervention, citing the importance of utilizing available avenues before resorting to judicial action. Case-Laws Income Tax Tue, 08 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20190