https://www.taxtmi.com/caselaws?id=791492 A writ challenge to show cause notices issued under the Income-tax Act and the consequential assessment order was held not maintainable because an efficacious statutory appellate remedy was available. The court reiterated that writ jurisdiction should not ordinarily be exercised against notice or assessment proceedings where the tax statute provides a complete appellate machinery, unless exceptional circumstances are shown. As no such exceptional circumstance existed, and the assessment order could be pursued in appeal under the statutory regime, the writ petition and amendment application were not entertained and the petitioner was relegated to the appellate remedy. en-us Tue, 07 Apr 2026 00:00:00 +0530 Tue, 12 May 2026 08:50:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791492 A writ challenge to show cause notices issued under the Income-tax Act and the consequential assessment order was held not maintainable because an efficacious statutory appellate remedy was available. The court reiterated that writ jurisdiction should not ordinarily be exercised against notice or assessment proceedings where the tax statute provides a complete appellate machinery, unless exceptional circumstances are shown. As no such exceptional circumstance existed, and the assessment order could be pursued in appeal under the statutory regime, the writ petition and amendment application were not entertained and the petitioner was relegated to the appellate remedy. Case-Laws Income Tax Tue, 07 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791492