https://www.taxtmi.com/caselaws?id=21574 Where objections to a notice under the Income-tax Act raise disputed factual issues, revision under section 264 is treated as the more appropriate and effective remedy, and a writ petition may be declined on maintainability grounds. The court did not examine the merits of the objections or the validity of the notice, observing that the revisional authority can consider the controversy comprehensively and that success in revision could render the notice unsustainable. A separate direct challenge to the notice was also refused because the principal order challenged was the order dismissing the objections. en-us Tue, 21 Jan 1992 00:00:00 +0530 Wed, 25 Nov 2009 14:28:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21574 Where objections to a notice under the Income-tax Act raise disputed factual issues, revision under section 264 is treated as the more appropriate and effective remedy, and a writ petition may be declined on maintainability grounds. The court did not examine the merits of the objections or the validity of the notice, observing that the revisional authority can consider the controversy comprehensively and that success in revision could render the notice unsustainable. A separate direct challenge to the notice was also refused because the principal order challenged was the order dismissing the objections. Case-Laws Income Tax Tue, 21 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21574