https://www.taxtmi.com/caselaws?id=39826 Writ relief under Article 226 was refused because the assessee had an adequate statutory appellate remedy and had already pursued it in part without pressing the old-Act objection. The court held that discretionary writ jurisdiction should ordinarily not be used where an equally efficacious appellate route remains available. It also stated that an assessment is not void merely because it cites the 1961 Act instead of the 1922 Act, so long as the authority had substantive power to make the assessment and the relevant provisions are substantially similar and in pari materia. Any issue about penalty or prosecution under the repealed or new Act was treated as premature. en-us Thu, 16 Mar 1972 00:00:00 +0530 Tue, 20 Apr 2010 15:14:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39826 Writ relief under Article 226 was refused because the assessee had an adequate statutory appellate remedy and had already pursued it in part without pressing the old-Act objection. The court held that discretionary writ jurisdiction should ordinarily not be used where an equally efficacious appellate route remains available. It also stated that an assessment is not void merely because it cites the 1961 Act instead of the 1922 Act, so long as the authority had substantive power to make the assessment and the relevant provisions are substantially similar and in pari materia. Any issue about penalty or prosecution under the repealed or new Act was treated as premature. Case-Laws Income Tax Thu, 16 Mar 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39826