1994 (8) TMI 17

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... re being disposed of as identical questions arise therein. The first writ has been filed by Mrs. Sunena Garg and the other by Mr. K. K. Garg. The first writ petition relates to the assessment year 1988-89 and the other to the assessment year 1987-88. The returns were filed and in the first case the assessment of income-tax was finalised on December 30, 1988, copy of the order, annexure P-2. On A .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nsel for the parties, we are of the view that efficacious alternative remedy is available under the provisions of the Act by filing a reply to the notice and return and if any fresh assessment is framed, to challenge the same by filing appeals, etc. When the facts are disputed it would not be appropriate to have resort to proceedings under article 226 of the Constitution. A similar matter came up .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... estioned are disputed, it would not be appropriate to interfere in the exercise of the powers under article 226 of the Constitution. The parties should be relegated to the remedy available under the statute to raise disputed questions of fact on the merits as well as on the question of jurisdiction. " For the reasons stated above, these writ petitions are dismissed with no order as to costs. The .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X