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| The Tax Publishers2020 TaxPub(DT) 4310 (Chhattisgarh-HC) : (2020) 427 ITR 0258 CONSTITUTION OF INDIA
Article 226 Section 147
Writ petition challenging the reassessment proceedings under section 147 read with section 148 involved a fact-finding exercise, which could be effectively prosecuted before the competent authority under the statute and could not be a matter for invoking the discretionary jurisdiction of the court under article 226.
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Reassessment - Writ - Maintainability - Availability of alternative statutory remedy
Assessee filed writ petition challenging the reassessment proceedings under section 147 read with section 148. Held: The matter involved a fact-finding exercise which could be effectively prosecuted before the competent authority under the statute and could not be a matter for invoking the discretionary jurisdiction of the court under article 226.
REFERRED :
FAVOUR : Against the assessee
A.Y. : 2013-14
IN THE CHHATTISGARH HIGH COURT
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