Dismissing the appeal against single judge the Court held that the order of assessment involved questions of fact and also there was no finding rendered on the issue of jurisdiction which had been raised by the assessee. Moreover the assessee had an alternate remedy by way of appeal. The order of assessment could not be quashed.
B. Ramamoorthy v. ACIT (2023)457 ITR 544 / 293 Taxman 67/ 334 CTR 326 (Mad)(HC) Editorial : Order of single judge is affirmed, B. Ramamoorthy v. ACIT ( 2023) 334 CTR 330(Mad)(HC), (WPNO. 2810 of 2020 dt. 13-9-2022)
S. 144 : Best judgment assessment-Question of fact-Alternate remedy-High court cannot investigate into facts-Writ petition is dismissed. [S. 153, Art. 226]