1971 (9) TMI 40

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..... lowed to move this court straightaway under article 226 of the Constitution against the orders of assessment themselves – Held, no - - - - - Dated:- 21-9-1971 - Judge(s) : VEERASWAMI., RAGHAVAN. JUDGMENT The judgment of the court was delivered by VEERASWAMI C. J.- The assessment orders were made as early as February 25, 1970, and it is to quash those orders the petitions have been filed .....

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..... nstitution against the orders of assessment themselves. We think it will be contrary to to the very scheme of the Act to allow that kind of thing, and it is not contemplated that petitions under article 226 of the Constitution should be entertained, allowing the assessee to bypass the statutory remedies, more especially when the question raised is entirely within the purview of the authorities bel .....

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