https://www.taxtmi.com/highlights?id=88018 HC dismissed the petition challenging the tax assessment, holding that the petitioner failed to demonstrate extraordinary circumstances warranting judicial review under Article 226. The court emphasized that statutory alternative remedies must be exhausted before invoking extraordinary writ jurisdiction. Despite claiming no efficacious alternative remedy, the petitioner did not establish exceptional grounds to bypass prescribed statutory procedures. The determination by the tax authority was found to be based on available record, and the assessment order was not deemed fundamentally flawed to warrant direct HC intervention. en-us Sat, 03 May 2025 08:34:49 +0530 Sat, 03 May 2025 08:34:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=88018 HC dismissed the petition challenging the tax assessment, holding that the petitioner failed to demonstrate extraordinary circumstances warranting judicial review under Article 226. The court emphasized that statutory alternative remedies must be exhausted before invoking extraordinary writ jurisdiction. Despite claiming no efficacious alternative remedy, the petitioner did not establish exceptional grounds to bypass prescribed statutory procedures. The determination by the tax authority was found to be based on available record, and the assessment order was not deemed fundamentally flawed to warrant direct HC intervention. Highlights Income Tax Sat, 03 May 2025 08:34:49 +0530 https://www.taxtmi.com/highlights?id=88018