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    <title>Writ Petition against Assessment Order not maintainable when remedy of appeal not availed during the period of limitation</title>
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    <description>Writ petitions challenging assessment orders are not maintainable where the statutory appellate remedy was available but not invoked within the prescribed period; the court dismissed the petition because the petitioner allowed the assessment to become final by deliberately refraining from filing the prescribed appeal and then sought writ relief after the limitation period expired, reinforcing that an available statutory remedy must be pursued rather than collateral attack by writ.</description>
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      <title>Writ Petition against Assessment Order not maintainable when remedy of appeal not availed during the period of limitation</title>
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      <description>Writ petitions challenging assessment orders are not maintainable where the statutory appellate remedy was available but not invoked within the prescribed period; the court dismissed the petition because the petitioner allowed the assessment to become final by deliberately refraining from filing the prescribed appeal and then sought writ relief after the limitation period expired, reinforcing that an available statutory remedy must be pursued rather than collateral attack by writ.</description>
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      <pubDate>Thu, 23 May 2024 19:58:56 +0530</pubDate>
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