https://www.taxtmi.com/caselaws?id=438711 The Court dismissed the writ petition challenging an assessment order under the Income Tax Act for lack of opportunity, failure to follow Section 144(B) procedure, and penalty imposition. The petitioner's claim of not receiving prior notice was refuted with evidence, emphasizing the importance of real-time alerts. The Court advised seeking remedy through the appeal process under Section 246(A) and directed the petitioner to approach the appellate authority for resolution within four weeks. The dismissal was based on the availability of alternative remedies, highlighting the need to follow proper appeal procedures rather than invoking extraordinary jurisdiction under Article 226. en-us Mon, 17 Apr 2023 00:00:00 +0530 Wed, 07 Jun 2023 08:51:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438711 The Court dismissed the writ petition challenging an assessment order under the Income Tax Act for lack of opportunity, failure to follow Section 144(B) procedure, and penalty imposition. The petitioner's claim of not receiving prior notice was refuted with evidence, emphasizing the importance of real-time alerts. The Court advised seeking remedy through the appeal process under Section 246(A) and directed the petitioner to approach the appellate authority for resolution within four weeks. The dismissal was based on the availability of alternative remedies, highlighting the need to follow proper appeal procedures rather than invoking extraordinary jurisdiction under Article 226. Case-Laws Income Tax Mon, 17 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438711