https://www.taxtmi.com/caselaws?id=290239 A statutory remedy under the Indian Income Tax Act, 1922 was treated as barring recourse to writs of prohibition or certiorari where the grievance arose from assessment proceedings and the Act provided specific channels of challenge and reference. Section 34 was construed as requiring an objective jurisdictional fact that income had escaped assessment; it did not allow reopening on mere suspicion or unfettered discretion. Although the reopening was regarded as irregular and lacking proper jurisdiction in principle, the Court declined to grant extraordinary writ relief because the statutory remedial scheme remained available. en-us Wed, 06 Mar 1935 00:00:00 +0530 Wed, 16 Sep 2020 11:05:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290239 A statutory remedy under the Indian Income Tax Act, 1922 was treated as barring recourse to writs of prohibition or certiorari where the grievance arose from assessment proceedings and the Act provided specific channels of challenge and reference. Section 34 was construed as requiring an objective jurisdictional fact that income had escaped assessment; it did not allow reopening on mere suspicion or unfettered discretion. Although the reopening was regarded as irregular and lacking proper jurisdiction in principle, the Court declined to grant extraordinary writ relief because the statutory remedial scheme remained available. Case-Laws Income Tax Wed, 06 Mar 1935 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290239