https://www.taxtmi.com/caselaws?id=427039 Writ interference was declined where the assessment dispute under the Income-tax Act turned on contested facts, including whether bank deposits benefited the appellant and whether the amounts belonged to the deceased assessee. The Court held that such issues required factual adjudication and should be pursued through the available statutory appeal before the Commissioner (Appeals). Alleged violation of natural justice also failed because a show-cause notice had been issued and an opportunity of hearing was given before assessment. The challenge to proceeding against the appellant as legal representative likewise involved factual matters not suited to writ review. en-us Wed, 27 Jul 2022 00:00:00 +0530 Wed, 31 Aug 2022 07:02:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427039 Writ interference was declined where the assessment dispute under the Income-tax Act turned on contested facts, including whether bank deposits benefited the appellant and whether the amounts belonged to the deceased assessee. The Court held that such issues required factual adjudication and should be pursued through the available statutory appeal before the Commissioner (Appeals). Alleged violation of natural justice also failed because a show-cause notice had been issued and an opportunity of hearing was given before assessment. The challenge to proceeding against the appellant as legal representative likewise involved factual matters not suited to writ review. Case-Laws Income Tax Wed, 27 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427039