https://www.taxtmi.com/caselaws?id=24988 The court dismissed the writ petition challenging the auction proceedings for recovery of tax dues, emphasizing the availability of an alternative efficacious remedy under the Income-tax Act and principal rules. The petitioner's contentions regarding the validity of auction proceedings, service of notices, and reduction of tax demands were not considered as statutory remedies had not been exhausted. The court highlighted that in tax matters, invoking extraordinary jurisdiction under article 226 of the Constitution should be avoided until all statutory remedies are pursued. No costs were awarded in the matter. en-us Mon, 29 Sep 1986 00:00:00 +0530 Sat, 23 Jan 2010 15:54:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24988 The court dismissed the writ petition challenging the auction proceedings for recovery of tax dues, emphasizing the availability of an alternative efficacious remedy under the Income-tax Act and principal rules. The petitioner's contentions regarding the validity of auction proceedings, service of notices, and reduction of tax demands were not considered as statutory remedies had not been exhausted. The court highlighted that in tax matters, invoking extraordinary jurisdiction under article 226 of the Constitution should be avoided until all statutory remedies are pursued. No costs were awarded in the matter. Case-Laws Income Tax Mon, 29 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24988