https://www.taxtmi.com/caselaws?id=752452 Delhi HC dismissed writ petition challenging assessment under Section 153C. Court held that writ jurisdiction cannot be exercised when alternate efficacious remedy exists, except in four specific circumstances: enforcement of fundamental rights, violation of natural justice principles, lack of jurisdiction, or constitutional challenge. Since assessee was given proper hearing opportunity and AO duly considered the reply, no violation of natural justice occurred. None of the exceptional circumstances warranting writ jurisdiction were established, therefore extraordinary powers under Article 226 could not be invoked. en-us Wed, 08 May 2024 00:00:00 +0530 Thu, 29 Aug 2024 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752452 Delhi HC dismissed writ petition challenging assessment under Section 153C. Court held that writ jurisdiction cannot be exercised when alternate efficacious remedy exists, except in four specific circumstances: enforcement of fundamental rights, violation of natural justice principles, lack of jurisdiction, or constitutional challenge. Since assessee was given proper hearing opportunity and AO duly considered the reply, no violation of natural justice occurred. None of the exceptional circumstances warranting writ jurisdiction were established, therefore extraordinary powers under Article 226 could not be invoked. Case-Laws Income Tax Wed, 08 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752452