HC Dismisses Writ Due to Availability of Alternative Appeal Remedy

Ramdhani Jaiswal Vs Commissioner of Income Tax Circle 2 (Calcutta High Court) Introduction: In a recent ruling, the Calcutta High Court addressed the writ petition filed by Ramdhani Jaiswal against the Commissioner of Income Tax Circle 2. The petitioner contested an assessment order under Section 147 of the Income Tax Act, 1961, pertaining to the assessment year 2016-17, alleging violations of the principles of natural justice. Analysis: The core contention of the petitioner revolved around an assertion that the assessment order did not consider his adjournment application on a show cause noti...