Challenge to Section 153C Notice: Rajasthan HC Dismisses Writ & directs to pursue statutory remedies

Madhuri Sahai Vs DCIT (Rajasthan High Court) In a significant ruling, the Rajasthan High Court in the case of Madhuri Sahai Vs DCIT reiterated the importance of exhausting statutory remedies before invoking the writ jurisdiction of the High Court. The petitioner, Madhuri Sahai, challenged the assessment order dated 21.03.2024 on the grounds that the initiation of proceedings under Section 153C of the Income Tax Act, 1961, was invalid. However, the court dismissed the writ petition, emphasizing that the petitioner had participated in the assessment proceedings without initially challenging the ...