Assessee challenged the reassessment proceedings. High Court dismissed the petition on the ground that the assessee had already availed remedy of appeal challenging assessment order, it could raise all grounds as raised in writ petition in the appeal proceedings.
Kisan Agro Mart (P.) Ltd. v. ITO (2019) 103 taxmann.com 374 / 266 Taxman 374 (Bom.)(HC) Editorial: SLP of assessee is dismissed, Kisan Agro Mart (P.) Ltd. v. ITO (2019) 266 Taxman 373 (SC)/ 417 ITR 63 (St.)(SC)
S. 147 : Reassessment–Alternative remedy–Writ petition was dismissed on the ground that the assessee had availed alternative remedy. [S. 148, 251, Art. 226]