https://www.taxtmi.com/caselaws?id=471971 Sales-confirmation material obtained after completion of assessment does not make the assessment defective merely because it was unavailable for consideration, particularly where the assessee did not furnish confirmations despite a notice seeking them. Judicial review under Article 226 is confined to jurisdictional error or breach of natural justice and is not a substitute for statutory appellate scrutiny on the merits. Where neither jurisdictional error nor a natural-justice violation is shown, challenge to the assessment must proceed through the available statutory appeal rather than writ intervention. en-us Wed, 22 Nov 2023 00:00:00 +0530 Fri, 25 Sep 2026 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471971 Sales-confirmation material obtained after completion of assessment does not make the assessment defective merely because it was unavailable for consideration, particularly where the assessee did not furnish confirmations despite a notice seeking them. Judicial review under Article 226 is confined to jurisdictional error or breach of natural justice and is not a substitute for statutory appellate scrutiny on the merits. Where neither jurisdictional error nor a natural-justice violation is shown, challenge to the assessment must proceed through the available statutory appeal rather than writ intervention. Case-Laws Income Tax Wed, 22 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471971