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    <title>2024 (7) TMI 223 - MADRAS HIGH COURT</title>
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    <description>Interference under Article 226 was declined where the challenge to an assessment order rested on alleged non-compliance with the Digital Evidence Investigation Manual and Section 65B of the Indian Evidence Act, but no specific breach was demonstrated and no such objection had been raised during assessment. The dispute would require reappraisal of evidence, which is ordinarily outside writ jurisdiction, and the evidentiary controversy was held more appropriately for the statutory appellate forum. The petitioner was therefore relegated to the available appeal remedy.</description>
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      <description>Interference under Article 226 was declined where the challenge to an assessment order rested on alleged non-compliance with the Digital Evidence Investigation Manual and Section 65B of the Indian Evidence Act, but no specific breach was demonstrated and no such objection had been raised during assessment. The dispute would require reappraisal of evidence, which is ordinarily outside writ jurisdiction, and the evidentiary controversy was held more appropriately for the statutory appellate forum. The petitioner was therefore relegated to the available appeal remedy.</description>
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