Invocation of article 226 illegal for examination of factual-matrix

S K Srivastava Vs Central Board of Direct Taxes (Delhi High Court)

The Income Tax Act, 1961 provides complete machinery for the assessment/ reassessment of tax, imposition of penalty and for obtaining relief with respect to an improper order. One ought to not abandon this machinery and invoke the jurisdiction of the High Court u/A 226 of the Constitution when adequate remedy is available to him by way of appeal.

Facts- The petitioner has invoked the writ jurisdiction of th

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