https://www.taxtmi.com/caselaws?id=412930 The court refrained from delving into the challenge against the Assessment Order under Section 80B of the Income-tax Act, 1961, emphasizing the availability of a statutory appeal under Section 246A of the IT Act. It stressed the importance of exhausting alternate remedies before seeking relief under Article 226 of the Constitution, citing established practices in fiscal statutes. The court disposed of the writ petition, allowing the petitioner to appeal under Section 246A, with the option to request Condonation of Delay if needed, maintaining the structured resolution of tax-related disputes. en-us Thu, 26 Aug 2021 00:00:00 +0530 Thu, 30 Sep 2021 09:22:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412930 The court refrained from delving into the challenge against the Assessment Order under Section 80B of the Income-tax Act, 1961, emphasizing the availability of a statutory appeal under Section 246A of the IT Act. It stressed the importance of exhausting alternate remedies before seeking relief under Article 226 of the Constitution, citing established practices in fiscal statutes. The court disposed of the writ petition, allowing the petitioner to appeal under Section 246A, with the option to request Condonation of Delay if needed, maintaining the structured resolution of tax-related disputes. Case-Laws Income Tax Thu, 26 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412930