https://www.taxtmi.com/caselaws?id=450794 The HC dismissed the petition challenging the notice under Section 148 of the Income Tax Act, 1961, due to the availability of an alternative statutory remedy under Section 246. The court emphasized the petitioner's failure to notify the department of the original assessee's death and ruled that a writ petition is inappropriate when a statutory remedy exists. The court granted the petitioner liberty to pursue the statutory appeal, ensuring that the time spent on the petition does not affect any delay in filing the appeal. The petition was disposed of with no order as to costs. en-us Tue, 27 Feb 2024 00:00:00 +0530 Wed, 13 Mar 2024 08:42:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450794 The HC dismissed the petition challenging the notice under Section 148 of the Income Tax Act, 1961, due to the availability of an alternative statutory remedy under Section 246. The court emphasized the petitioner's failure to notify the department of the original assessee's death and ruled that a writ petition is inappropriate when a statutory remedy exists. The court granted the petitioner liberty to pursue the statutory appeal, ensuring that the time spent on the petition does not affect any delay in filing the appeal. The petition was disposed of with no order as to costs. Case-Laws Income Tax Tue, 27 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450794