https://www.taxtmi.com/caselaws?id=767494 Calcutta HC dismissed a writ petition challenging an assessment order on grounds of limitation and absence of DIN. The court held that limitation involves mixed questions of fact and law requiring detailed examination, not summary consideration on affidavits. Regarding DIN absence, the court noted the technical nature of the issue and that SC had stayed a similar HC order. The court emphasized that alternative efficacious remedies were available through statutory tribunals, making the writ petition under Article 226 non-maintainable, citing recent SC precedent that HCs should not substitute themselves as decision-making authorities when statutory remedies exist. en-us Wed, 12 Mar 2025 00:00:00 +0530 Wed, 19 Mar 2025 06:45:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767494 Calcutta HC dismissed a writ petition challenging an assessment order on grounds of limitation and absence of DIN. The court held that limitation involves mixed questions of fact and law requiring detailed examination, not summary consideration on affidavits. Regarding DIN absence, the court noted the technical nature of the issue and that SC had stayed a similar HC order. The court emphasized that alternative efficacious remedies were available through statutory tribunals, making the writ petition under Article 226 non-maintainable, citing recent SC precedent that HCs should not substitute themselves as decision-making authorities when statutory remedies exist. Case-Laws Income Tax Wed, 12 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767494