Satya Vidya Real Estate Pvt. Ltd. v. ACIT(2023)459 ITR 331 (Chhattisgarh)(HC)

S. 153C : Assessment-Income of any other person-Search-Writ petition against notice-Alternative remedy-Disputed questions of fact-Writ petition is dismissed. [S. 132, 246A, Art. 226]

Dismissing the petition the Court held that disputed questions of fact is involved, the assesseee is directed to avail alternative remedy.