https://www.taxtmi.com/caselaws?id=788063 Where an assessment order remains operative and a statutory appeal under Section 260A of the Income-tax Act is available, writ jurisdiction under Article 226 will not be used to bypass or review the tribunal process. The Karnataka High Court declined to quash the criminal prosecution or directly direct reassessment, holding that the substantive tax and criminal challenges had to be pursued through the statutory appellate remedy. It nevertheless recognised that the Official Liquidator should consider the petitioner's representation and that limited protective relief could be granted to prevent immediate prejudice pending such consideration. en-us Tue, 03 Mar 2026 00:00:00 +0530 Mon, 16 Mar 2026 08:42:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788063 Where an assessment order remains operative and a statutory appeal under Section 260A of the Income-tax Act is available, writ jurisdiction under Article 226 will not be used to bypass or review the tribunal process. The Karnataka High Court declined to quash the criminal prosecution or directly direct reassessment, holding that the substantive tax and criminal challenges had to be pursued through the statutory appellate remedy. It nevertheless recognised that the Official Liquidator should consider the petitioner's representation and that limited protective relief could be granted to prevent immediate prejudice pending such consideration. Case-Laws Income Tax Tue, 03 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788063