1994 (8) TMI 17 - HC - Income Tax

Summary

The High Court of Punjab and Haryana dismissed two writ petitions related to income tax assessments for different years, stating that the petitioners should utilize the alternative remedies available under the Income-tax Act instead of approaching the court under Article 226 of the Constitution. The court emphasized that disputed facts should be addressed through statutory procedures. The writ petitions were dismissed with no costs, and the petitioners were directed to comply with the notices issued under section 147 of the Income-tax Act.