Income Tax Writ disposed due to existence of alternative remedy: Madras HC

Senthilkumar Vs Joint/Deputy/ACIT (Madras High Court)

Madras High Court held that the existence of an alternative remedy precludes the petitioner from approaching this Court through a writ petition unless there is an exceptional circumstance. Accordingly, writ disposed and court directed petitioner to await the outcome of appeal pending before competent authority.

Facts- The petitioner was selected for re-assessment based on the risk management strategy, and the assessment process was initiated by issuance of a notice under Section 148 of the Income Tax Act

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