https://www.taxtmi.com/caselaws?id=426994 Writ jurisdiction under Article 226 may still be invoked despite an alternative appellate remedy where the impugned action is alleged to be without jurisdiction or in breach of natural justice, and the Karnataka High Court treated the writ petitions as maintainable on that basis. It also held that notices and assessments under Section 153C, founded on diaries and loose sheets seized from another premises, could not be sustained where the material lacked the evidentiary character of regularly maintained books and the transfer and opportunity requirements were not followed. The impugned notices, assessments and appellate order were quashed and the matter remanded for fresh consideration after hearing the parties. en-us Fri, 12 Aug 2022 00:00:00 +0530 Mon, 27 Apr 2026 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426994 Writ jurisdiction under Article 226 may still be invoked despite an alternative appellate remedy where the impugned action is alleged to be without jurisdiction or in breach of natural justice, and the Karnataka High Court treated the writ petitions as maintainable on that basis. It also held that notices and assessments under Section 153C, founded on diaries and loose sheets seized from another premises, could not be sustained where the material lacked the evidentiary character of regularly maintained books and the transfer and opportunity requirements were not followed. The impugned notices, assessments and appellate order were quashed and the matter remanded for fresh consideration after hearing the parties. Case-Laws Income Tax Fri, 12 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426994