Alternative remedy of approaching appellate authority in terms of section 246(i)(b) should be availed

Sharda Lunkar Vs Union of India (Guwahati High Court) Guwahati High Court held that order passed under section 147 of the Income Tax Act is an appealable order and accordingly the alternative remedy available by approaching the appellate authority should be availed. Facts- Petitioner has filed the writ petition against the notice issued under section 148 of Income Tax Act 1961 on the ground that the authority have reasons to believe that the income chargeable to tax for the assessment year 2015-16 had escaped assessment within the meaning of Section 147 of the Income Tax Act, 1961. Subsequent ...