Challenge against order u/s. 153C dismissed due to existence of alternative remedy

Ramakrishnan Chettiar Ravisheker Vs ACIT (Madras High Court) Madras High Court held that writ against assessment orders issued under section 153C of the Income Tax Act is dismissed existence of alternative remedy. Accordingly, writ petition dismissed and petitioner directed to approach the appellate authority. Facts- The petitioner, who is the Karta of the firm “Sree Sai SMR Jeweller,” is regularly assessed to tax under the Goods and Services Tax Act and the Income Tax Act. A search u/s. 132 of the Income Tax Act was conducted on 10.11.2020 at M/s.Mohanlal Jewellers, Chennai and ce...