https://www.taxtmi.com/caselaws?id=448795 A writ court's refusal to interfere with an assessment order on merits does not bar the assessee from raising all grounds otherwise available in a statutory appeal. The High Court noted that the scope of review under Article 226 is distinct from the scope of an income-tax appeal, and that appellate remedies must remain open to lawful statutory contentions. The review was treated as seeking clarification that the assessee's grounds before the appellate authority would not be curtailed. The assessee was permitted to urge all permissible contentions in the appeal under Section 246A of the Income-tax Act, 1961. en-us Tue, 16 Jan 2024 00:00:00 +0530 Mon, 29 Jan 2024 09:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448795 A writ court's refusal to interfere with an assessment order on merits does not bar the assessee from raising all grounds otherwise available in a statutory appeal. The High Court noted that the scope of review under Article 226 is distinct from the scope of an income-tax appeal, and that appellate remedies must remain open to lawful statutory contentions. The review was treated as seeking clarification that the assessee's grounds before the appellate authority would not be curtailed. The assessee was permitted to urge all permissible contentions in the appeal under Section 246A of the Income-tax Act, 1961. Case-Laws Income Tax Tue, 16 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448795