Assessee filed a writ petition challenging assessment order as well as demand notice issued by the AO. High Court dismissed the petition on the ground that the assessee had an alternative remedy of appeal before appellate authority.
Mahesh Kumar Agarwal v. PCIT (2019) 105 taxmann.com 272 / 263 Taxman 469(Orissa )(HC) Editorial : SLP of the assessee is dismissed and passed the order stating that no coercive steps will be taken for a period of four weeks from the date of the order in order to avail of the alternative remedy provided. Mahesh Kumar Agarwal v. Pr. CIT (2019) 263 Taxman 468 (SC)
S. 143(3) : Assessment–Alternative remedy-Writ against the assessment order is not valid since the assessee had an alternative remedy before Appellate Authority. [S. 246A, Art. 226]