Dismissing the petition the Court held, that the assessee had been given adequate and ample opportunities of hearing but the assessee had not availed of them. In the light of the alternative remedy of appeal before the Commissioner (Appeals) under section 246A being not only efficacious and effective but also a tenable option owing to 25 per cent. of the demand under section 156 having been already deposited, the assessee was relegated to the alternative remedy. (AY.2017-18)
Amjathkhan Sharmila Siraj (Mrs.) v. ITO (2022) 441 ITR 1 / 210 DTR 1//325 CTR 330 / 145 taxmann.com 227 (Mad.) (HC) Arunachalam Nadar Muthuraj v. ITO (2022) 441 ITR 107 / 285 Taxman 415 (Mad.)(HC)
S. 143(3) : Assessment-Alternative remedy-Adequate opportunities of hearing given were not availed-Writ is not maintainable when there is an efficacious statutory remedy of appeal before CIT(A). [S. 143(2), 246A, Art. 226]