https://www.taxtmi.com/caselaws?id=458155 A writ petition was treated as maintainable despite an available appellate remedy under Section 246 of the Income-tax Act, 1961 where a prima facie breach of natural justice was alleged. The challenge concerned an assessment under Section 143(3) in which freight income was estimated without prior notice or hearing, and the petitioner contended that material filed with the reply had been ignored. On that basis, the alternative remedy was not considered a bar at this stage, and interim protection was granted against recovery pending further hearing. en-us Wed, 12 Jun 2024 00:00:00 +0530 Thu, 10 Oct 2024 20:50:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458155 A writ petition was treated as maintainable despite an available appellate remedy under Section 246 of the Income-tax Act, 1961 where a prima facie breach of natural justice was alleged. The challenge concerned an assessment under Section 143(3) in which freight income was estimated without prior notice or hearing, and the petitioner contended that material filed with the reply had been ignored. On that basis, the alternative remedy was not considered a bar at this stage, and interim protection was granted against recovery pending further hearing. Case-Laws Income Tax Wed, 12 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458155