https://www.taxtmi.com/caselaws?id=769946 Where an effective statutory appeal exists under the Income-tax Act, writ relief against assessment orders is ordinarily declined, and the assessee must pursue the appellate forum; the Court found no basis to bypass that remedy merely because procedural or natural justice objections were raised. It also held that assessment proceedings are quasi-judicial and not governed by the strict rules of evidence applicable to court proceedings, so section 65B of the Indian Evidence Act and the corresponding provision in section 63 of the Bharatiya Sakshya Adhiniyam do not apply to income-tax assessments. Electronic material may therefore be considered, while its genuineness and probative value remain open to challenge in appeal. en-us Wed, 30 Apr 2025 00:00:00 +0530 Thu, 18 Sep 2025 12:58:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769946 Where an effective statutory appeal exists under the Income-tax Act, writ relief against assessment orders is ordinarily declined, and the assessee must pursue the appellate forum; the Court found no basis to bypass that remedy merely because procedural or natural justice objections were raised. It also held that assessment proceedings are quasi-judicial and not governed by the strict rules of evidence applicable to court proceedings, so section 65B of the Indian Evidence Act and the corresponding provision in section 63 of the Bharatiya Sakshya Adhiniyam do not apply to income-tax assessments. Electronic material may therefore be considered, while its genuineness and probative value remain open to challenge in appeal. Case-Laws Income Tax Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769946