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TMI Blog2014 (5) TMI 594X X X X Extracts X X X X X X X X Extracts X X X X ..... l remedy and the same has to be exhausted first by the assessee before approaching the Court under Article 226 of the Constitution of India - the writ petitions are not maintainable – Decided against Assessee. - Writ Petition Nos.13232 to 13238 of 2014 and M.P.Nos.1 (7 M.Ps.) of 2014, W.P.No.13232 of 2014 - - - Dated:- 8-5-2014 - R. Sudhakar,JJ. For the Petitioner : Mr. K. Ravi For th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncome Tax Act, 1961 was issued on 24.03.2014 calling upon the petitioner to furnish branch wise details of deposits attracting TDS provisions. Since the assessee could not produce the details as called for by the Department, based on the data available with the Department, the assessment orders have been passed for various assessment years and consequently the assessment was made in terms of Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions. 6. Considering the facts and law, the plea of the petitioner that the impugned assessment orders and the demand notice have to be set aside cannot be countenanced as the Act specifically provides an appeal remedy and the same has to be exhausted first by the petitioner before approaching this Court under Article 226 of the Constitution of India. Hence, the writ petitions at this stage ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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