https://www.taxtmi.com/caselaws?id=292841 A writ petition under Article 226 was held inappropriate where the Income Tax Act provided a complete appellate mechanism and the assessee's own appeal was already pending; the existence of an adequate statutory remedy barred parallel writ intervention. The court also stated that an assessment order was not liable to certiorari merely because it did not set out detailed reasons or discuss the taxability of a receipt under Section 4(3)(vii) of the Travancore Income Tax Act. Absence of elaborate reasoning, by itself, did not show an error apparent on the face of the record or any want or excess of jurisdiction. en-us Wed, 13 Aug 1952 00:00:00 +0530 Sat, 09 Jan 2021 13:40:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292841 A writ petition under Article 226 was held inappropriate where the Income Tax Act provided a complete appellate mechanism and the assessee's own appeal was already pending; the existence of an adequate statutory remedy barred parallel writ intervention. The court also stated that an assessment order was not liable to certiorari merely because it did not set out detailed reasons or discuss the taxability of a receipt under Section 4(3)(vii) of the Travancore Income Tax Act. Absence of elaborate reasoning, by itself, did not show an error apparent on the face of the record or any want or excess of jurisdiction. Case-Laws Income Tax Wed, 13 Aug 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292841