Sree Karumariamman Granites v. ACIT (2022) 440 ITR 537/ 209 DTR 283/ 324 CTR 418 (Mad) (HC)

S. 246A : Appeal – Commissioner (Appeals) – Writ against assessment order – Alternative remedy – Writ petition was dismissed .[S. 143(3), 248, Art, 226 ]

Where the assessee challenged an assessment order by way of a writ petition, the assessee was to be relegated to the alternate remedy of appeal since the exceptions to the alternate remedy, i.e., (i) a breach of fundamental rights; (ii) a violation of the principles of natural justice; (iii) an excess of jurisdiction; or (iv) a challenge to the vires of the statute or delegated legislation were not present.  Writ petition was dismissed . ( AY. 2014 -15 )