https://www.taxtmi.com/caselaws?id=49347 Objections to an income-tax notice based on limitation, alleged invalidity, and rival taxation of the same income are matters that should ordinarily be raised before the assessing authorities. Writ jurisdiction under Article 226 cannot be used to bypass the statutory assessment process or to secure adjudication of disputed or mixed questions that were not properly raised on oath before the income-tax authority. The challenge was therefore not maintainable on the grounds urged, and the assessment proceedings were left undisturbed. en-us Wed, 05 Aug 1964 00:00:00 +0530 Fri, 22 Aug 2014 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49347 Objections to an income-tax notice based on limitation, alleged invalidity, and rival taxation of the same income are matters that should ordinarily be raised before the assessing authorities. Writ jurisdiction under Article 226 cannot be used to bypass the statutory assessment process or to secure adjudication of disputed or mixed questions that were not properly raised on oath before the income-tax authority. The challenge was therefore not maintainable on the grounds urged, and the assessment proceedings were left undisturbed. Case-Laws Income Tax Wed, 05 Aug 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49347