https://www.taxtmi.com/caselaws?id=290161 An alternative statutory appeal does not by itself exclude writ jurisdiction where lack or excess of jurisdiction is alleged, so prohibition can still issue. The continuance of the Cochin and Travancore income-tax laws under the Finance Act and constitutional saving provision was read broadly to preserve levy, assessment, collection and the machinery of re-assessment for the relevant periods. Reopening was also sustained because the officer acted on definite information leading to discovery of escaped or under-assessed income; the fact that the material came from another departmental source or was under appeal did not destroy its character as definite information. en-us Mon, 14 Sep 1953 00:00:00 +0530 Fri, 11 Sep 2020 14:29:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290161 An alternative statutory appeal does not by itself exclude writ jurisdiction where lack or excess of jurisdiction is alleged, so prohibition can still issue. The continuance of the Cochin and Travancore income-tax laws under the Finance Act and constitutional saving provision was read broadly to preserve levy, assessment, collection and the machinery of re-assessment for the relevant periods. Reopening was also sustained because the officer acted on definite information leading to discovery of escaped or under-assessed income; the fact that the material came from another departmental source or was under appeal did not destroy its character as definite information. Case-Laws Income Tax Mon, 14 Sep 1953 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290161