https://www.taxtmi.com/caselaws?id=311216 The HC dismissed the writ petition challenging the issuance of a notice under Section 153C of the Income Tax Act, 1961. The petitioner argued procedural irregularity due to the non-supply of recorded satisfaction by the Assessing Officer. However, the HC emphasized the availability of an alternative statutory remedy under Section 246A, directing the petitioner to file an appeal with the Appellate Authority to address the issues raised. The court underscored the importance of pursuing statutory remedies before seeking judicial intervention. en-us Wed, 30 Mar 2022 00:00:00 +0530 Thu, 14 Dec 2023 08:28:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311216 The HC dismissed the writ petition challenging the issuance of a notice under Section 153C of the Income Tax Act, 1961. The petitioner argued procedural irregularity due to the non-supply of recorded satisfaction by the Assessing Officer. However, the HC emphasized the availability of an alternative statutory remedy under Section 246A, directing the petitioner to file an appeal with the Appellate Authority to address the issues raised. The court underscored the importance of pursuing statutory remedies before seeking judicial intervention. Case-Laws Income Tax Wed, 30 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311216