Writ Petition Under Article 226 Allowed Despite Statutory Appeal Remedy for Jurisdictional Issues in Income Tax Act Section 153C Cases.

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....Assessment u/s 153C - maintainability of writ petition - While against the assessment order, there is a remedy of statutory appeal under the provisions of the Income Tax Act , however when the proceedings are wholly without jurisdiction, the alternative remedy does not operate as a bar to a writ petition under article 226 of the Constitution of India....