High Court Refuses to Quash Assessment as Statutory Appeal Remedy Exists

Abul Kalam Vs ACIT (Calcutta High Court) The Calcutta High Court considered a writ petition filed under Article 226 of the Constitution challenging an assessment order dated 29 December 2019, a demand notice issued under Section 156 of the Income Tax Act, 1961, and a provisional attachment order issued under Section 281B of the Act. The dispute arose in relation to the Assessment Year 2017–18. The petitioner challenged the assessment proceedings and the provisional attachment of his bank account ordered before completion of the assessment. The petitioner submitted that the assessment proceed...