https://www.taxtmi.com/caselaws?id=763976 The HC dismissed a writ petition challenging reassessment proceedings, holding that the petition was not maintainable. The court found that the reassessment order was detailed and based on proper document scrutiny, not a mere change of opinion without basis. Since the dispute involved factual assessment matters and an effective alternative remedy of appeal under Section 246A of the Income Tax Act, 1961 was available, the court declined to exercise extraordinary jurisdiction under Article 226. The petitioner was directed to pursue the statutory appeal remedy instead. en-us Thu, 25 Jul 2024 00:00:00 +0530 Wed, 01 Jan 2025 08:33:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763976 The HC dismissed a writ petition challenging reassessment proceedings, holding that the petition was not maintainable. The court found that the reassessment order was detailed and based on proper document scrutiny, not a mere change of opinion without basis. Since the dispute involved factual assessment matters and an effective alternative remedy of appeal under Section 246A of the Income Tax Act, 1961 was available, the court declined to exercise extraordinary jurisdiction under Article 226. The petitioner was directed to pursue the statutory appeal remedy instead. Case-Laws Income Tax Thu, 25 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763976