Availability of alternative remedy does not bar judicial review in jurisdictional issues

Space Enclave Private Limited Vs Income Tax Department And Others (Madhya Pradesh High Court) Madhya Pradesh High Court addressed multiple writ petitions challenging reassessment proceedings initiated under Section 148A(d) and subsequent notices under Section 148 of the Income Tax Act, 1961, for the Assessment Year 2013-14. The Revenue argued that the petitions were not maintainable due to the availability of an alternative remedy under Section 246 of the Act. However, the petitioners raised a jurisdictional challenge, asserting that the reassessment proceedings lacked proper legal grounds, ne...