Article 226 Can’t Replace Income Tax Appeal Mechanism

Ratheesh Cheroor Balan Vs CIT (Appeals) (Kerala High Court) Statutory Appeal Route Can’t Be Short-Circuited- ITAT Is the Forum, Not Article 226- Alternate Remedy Available, Writ Not Maintainable: Kerala HC Shows Red Card Kerala High Court declined to entertain writ petition challenging assessment & penalty orders, holding that availability of effective alternate statutory remedy bars invocation of writ jurisdiction. In Ratheesh Cheroor Balan Vs. Commissioner of Income Tax (Appeals), NFAC & Ors., Assessee challenged assessment order & penalty order which had already culminated in ...