Writ not entertained as alternative efficacious remedy against final assessment order available

Rupam Jewellery Vs Union of India and Others (Calcutta High Court)

Calcutta High Court held that writ petition is not entertained due to availability of alternative efficacious remedy under the provisions of Income Tax Act against the final assessment order. Accordingly, writ petition dismissed.

Facts- The petitioner had already assessed his income tax return for the assessment year 2006-07 and paid tax accordingly, but despite the final assessment, the Income Tax Department conducted a survey in the business premises of the petitioner on 22.01.2006 u/s. 13

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