Writ petition not entertained as alternate remedy available to petitioner

Harinder Singh Bedi Vs Union of India (Madhya Pradesh High Court)

Madhya Pradesh High Court rejected the writ petition held that the petitioner is having a remedy to challenge the order/notice by way of filing an appeal and the ground raised by him with respect to jurisdiction of the authorities can always be considered by the authorities.

Facts-

Present petition under Article 226 of the Constitution of India has been filed assailing notice dated 22.04.2021, CBDT Instructions dated 11.05.2022, order dated 19.07.2022 passed Section 148(A)(d) of Income Tax Act, 1961 and notice dated 19.07.2022 issued u/s. 148 of the Income Tax Act, 1961 passed by the respondents/authorities on the ground that the same are in violation of the judgment dated 04.05.2022 passed by Hon’ble Supreme Court in the case of Union of India and others vs. Ashish Agarwal (Civil Appeal No.3005 of 2022).

Conclusion-

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