Court cannot exercise Extraordinary Jurisdiction When Statutory Remedy Exists: Bombay HC

Hindustan Unilever Ltd. Vs DCIT (International Taxation) (Bombay High Court)

Conclusion: Once a substantive statutory remedy was provided and available to assessee, it would not be appropriate that the Court exercise its extraordinary jurisdiction under Article 226 of the Constitution and entertain this writ petition.

Held: The present petition was filed under Article 226 of the Constitution of India assailed an order passed by DCIT under section 201(1) raising a demand and interest under section 201(1A) against assessee of an amount of Rs.9

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