Whether assessment order could be challenged in writ petition despite availability of remedy of appeal under the Income Tax Act, 1961. (Bombay High Court-Nagpur Bench (WRIT PETITION NO.1927/2021))

On above aspect, setting aside the assessment order, High Court observed :- “It is true that an alternate remedy by way of statutory appeal is available to the petitioner. However in view of the fact that it is apparent that the assessment order has been issued without granting due and proper opportunity to the petitioner, we are not inclined to relegate the petitioner to avail that statutory remedy” and proceedings were remanded back for fresh consideration with proper opportunity of hearing to the petitioner.

Also can you add the following in the end of the Article : -“Author of this article: Adv. Ravish Bhatt, Solicitor, Senior Courts of England and Wales, ADIT, Chartered Institute of Taxation

Connect with Mr. Bhatt on Linkedin: www.linkedin.com/in/ravish-bhatt

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