TMI Blog2025 (1) TMI 40X X X X Extracts X X X X X X X X Extracts X X X X ..... 025 (1) TMI 40 - JAMMU AND KASHMIR AND LADAKH HIGH COURT - TMI X X X X Extracts X X X X X X X X Extracts X X X X ..... as per records, have been issued to the legal heir of Lt. Sneh Gupta namely, Sahil Mahajan. 03. In view of the aforesaid position emerging from the official records, it cannot be said by the petitioner Sh. Sahil Mahajan that the order impugned in the writ petition is passed by the Assessing Authority in violation of the principles of natural justice. That being the position, the order of assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ution of India and this Court may, in its discretion, entertain a petition directly against an order of the assessment, provided it is demonstrated that the impugned order of Assessment is passed by an incompetent authority or that the same suffers from violation of the principles of natural justice. The writ petition can also be entertained, in case the vires of any statutory provision is subject ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Income Tax Act is under challenge in this petition. 07. For all these reasons, we are not inclined to entertain this petition and instead relegate the petitioner to the remedy of appeal before the Appellate Authority, in case, he wishes to challenge the impugned order of assessment. 08. The petition is, therefore, dismissed with liberty to the petitioner to avail the remedy of appeal provided ..... X X X X Extracts X X X X X X X X Extracts X X X X
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