https://www.taxtmi.com/caselaws?id=798364 Challenge to an intimation under section 143(1) was not pursued through the writ route because an alternative statutory remedy was available. The Special Leave Petition was dismissed, while preserving liberty to approach the ITAT under that remedy and to seek condonation of delay. The matter highlights appellate recourse and delay-condonation relief where writ proceedings are affected by inordinate delay and laches. en-us Tue, 01 Sep 2026 00:00:00 +0530 Sat, 05 Sep 2026 08:44:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798364 Challenge to an intimation under section 143(1) was not pursued through the writ route because an alternative statutory remedy was available. The Special Leave Petition was dismissed, while preserving liberty to approach the ITAT under that remedy and to seek condonation of delay. The matter highlights appellate recourse and delay-condonation relief where writ proceedings are affected by inordinate delay and laches. Case-Laws Income Tax Tue, 01 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798364