https://www.taxtmi.com/caselaws?id=794623 A writ challenge to notice under section 148 and the consequential assessment was held not maintainable where the assessment had already been completed and an efficacious statutory appellate remedy was available. The petitioner's objection that the conditions for invoking the extended limitation under section 149(1)(b) were not satisfied did not justify writ interference, because no exceptional circumstance was shown to displace the alternate-remedy rule under Article 226. The court therefore declined to exercise writ jurisdiction and left the assessee to pursue the statutory appeal. en-us Mon, 29 Jun 2026 00:00:00 +0530 Wed, 08 Jul 2026 09:08:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794623 A writ challenge to notice under section 148 and the consequential assessment was held not maintainable where the assessment had already been completed and an efficacious statutory appellate remedy was available. The petitioner's objection that the conditions for invoking the extended limitation under section 149(1)(b) were not satisfied did not justify writ interference, because no exceptional circumstance was shown to displace the alternate-remedy rule under Article 226. The court therefore declined to exercise writ jurisdiction and left the assessee to pursue the statutory appeal. Case-Laws Income Tax Mon, 29 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794623