1971 (9) TMI 40 - HC - Income Tax

Whether the writ petitions can be entertained against the orders of the Commissioner. The point is whether the assessee can be allowed to bypass the scheme of remedies against the assessment orders provided by the Act and be allowed to move this court straightaway under article 226 of the Constitution against the orders of assessment themselves Held, no

Summary

The High Court of Madras dismissed the petitions filed under article 226 of the Constitution to quash assessment orders made on February 25, 1970. The court held that bypassing statutory remedies against assessment orders is not allowed under the Act. The petitions were dismissed.