Writ against assessment order u/s. 147 dismissed due to availability of alternative remedy

Samir Kundu Vs National Faceless Assessment Centre (Orissa High Court) Orissa High Court held that writ petition against assessment order u/s. 147 read with section 144 of the Income Tax Act is not entertained due to availability of alternative remedy. Accordingly, writ dismissed. Facts- The returns u/s. 139 of the Income Tax Act, 1961 furnished by the petitioner, proprietor of a concern carrying on its business in the name and style “Shri Krishna Enterprises” situated within the district of Angul, Odisha State, being subject to scrutiny, a notice u/s. 148A(b) was issued based on informati...