https://www.taxtmi.com/caselaws?id=762542 Gauhati HC dismissed a writ petition challenging assessment order and demand notice under Section 147, filed by an indigenous person belonging to a Scheduled Tribe of Nagaland. The petitioner had already filed a statutory appeal before the Commissioner (Appeals) which remained pending. The Court held that with statutory remedy available and appeal pending, the writ petition was not maintainable. The Court observed that the petitioner appeared to be attempting to evade the statutory deposit requirement under Section 249(4) of the Income Tax Act by filing the writ petition. The petitioner was granted liberty to file necessary applications before the Commissioner (Appeals) within two weeks. en-us Tue, 12 Nov 2024 00:00:00 +0530 Tue, 03 Dec 2024 08:44:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762542 Gauhati HC dismissed a writ petition challenging assessment order and demand notice under Section 147, filed by an indigenous person belonging to a Scheduled Tribe of Nagaland. The petitioner had already filed a statutory appeal before the Commissioner (Appeals) which remained pending. The Court held that with statutory remedy available and appeal pending, the writ petition was not maintainable. The Court observed that the petitioner appeared to be attempting to evade the statutory deposit requirement under Section 249(4) of the Income Tax Act by filing the writ petition. The petitioner was granted liberty to file necessary applications before the Commissioner (Appeals) within two weeks. Case-Laws Income Tax Tue, 12 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762542