Writ Petition- Remedy under Article 226 Constitutes an Extraordinary Remedy

Shapoorji Pallonji Solar Holdings Private Limited Vs ITO (Madras High Court) Writ Petition- Remedy Under Article 226 of Constitution of The India Constitutes An Extraordinary Remedy Assessee challenged the assessment order mainly on the ground of violation of principles of natural justice  urging the point that the order had travelled beyond the scope of show-cause notice. While the order rejected the assesse’s  entitlement to carry-forward long term capital loss though such a proposal was  not form part of pre-assessment SCN. The Court, though observed that normally it  is inclined to t...