Smt. Kancharla Alivelu Vs PCIT (Telangana High Court)
Telangana High Court Dismisses Income Tax Writ Petition, Directs Assessee to Avail Statutory Appellate Remedy Smt. Kancharla Alivelu v. Principal Commissioner of Income Tax & Others W.P. No. 739 of 2026 | Telangana High Court | Decided on 20.01.2026
The Telangana High Court declined to interfere with an income tax assessment order challenged on the ground of violation of principles of natural justice, holding that the petitioner had an effective statutory appellate remedy available under the Income-tax Act. The Court granted liberty to the petitioner to pursue the appeal and raise all factual and legal grounds before the appellate authority.
Introduction
In Smt. Kancharla Alivelu v. Principal Commissioner of Income Tax & Others, the Telangana High Court considered whether a writ petition challenging an assessment order for Assessment Year 2015-16 should be entertained when the petitioner had an alternative statutory remedy of appeal available.
The Court reiterated the settled principle that writ jurisdiction under Article 226 is ordinarily not invoked when an effective appellate remedy exists, particularly in tax matters.
Facts of the Case
The petitioner challenged:
- Assessment Order dated 16.03.2024.
- Assessment Year involved: 2015-16.
- The primary ground raised was violation of principles of natural justice during the assessment proceedings.
The petitioner approached the High Court directly under Article 226 of the Constitution seeking relief against the assessment order.
