1996 (12) TMI 360

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..... sar. 2.. The main thrust of challenge to the impugned order is that the respondent No. 2 has no jurisdiction to pass the impugned order because the assessing authority had already passed the order, annexure P2, dated September 19, 1996 in respect of the same assessment year and no fresh proceedings could have been initiated by the respondent No. 2 in respect of the same subject-matter. 3.. L .....

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..... e settled principle of law that the High Court should not entertain a writ petition under article 226 of the Constitution when effective alternative remedy is available to the petitioner. The mere fact that the petitioner may be required to deposit the amount of tax before the appeal is entertained cannot be a ground for ignoring the law laid down by the Supreme Court in Titaghur Paper Mills Co. L .....

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