https://www.taxtmi.com/caselaws?id=25496 The High Court dismissed the writ petitions challenging Income-tax Act notices for various assessment years. The petitioner, Karnataka Industrial Areas Development Board, sought exemption under section 10(20A) of the Act, claiming to fall under statutory bodies eligible for exemption. The court emphasized exhausting alternative remedies before invoking High Court jurisdiction under article 226, stating it should be for specific circumstances like fundamental rights infringement or jurisdictional errors. As the petitioner failed to establish interference necessity with the assessment proceedings, the writ petitions were dismissed, underscoring the need to exhaust alternative remedies before seeking relief through the High Court. en-us Thu, 19 Mar 1987 00:00:00 +0530 Fri, 29 Jan 2010 11:00:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25496 The High Court dismissed the writ petitions challenging Income-tax Act notices for various assessment years. The petitioner, Karnataka Industrial Areas Development Board, sought exemption under section 10(20A) of the Act, claiming to fall under statutory bodies eligible for exemption. The court emphasized exhausting alternative remedies before invoking High Court jurisdiction under article 226, stating it should be for specific circumstances like fundamental rights infringement or jurisdictional errors. As the petitioner failed to establish interference necessity with the assessment proceedings, the writ petitions were dismissed, underscoring the need to exhaust alternative remedies before seeking relief through the High Court. Case-Laws Income Tax Thu, 19 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25496