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Article 226 Can’t Replace Income Tax Appeal Mechanism
Case Law Details
- Case Name
- Ratheesh Cheroor Balan Vs CIT (Appeals) (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Kerala High Court
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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 alrea...
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