Vishwataj Developers Pvt. Ltd. v. ACIT (No. 1) (2021) 438 ITR 146 / (2022) 218 DTR 183/ 328 CTR 959(Mad.)(HC)/ Rakindo Koval Township Ltd v ACIT (2021) 438 ITR 146 / (2022) 218 DTR 183/ 328 CTR 959(Mad.)(HC)

S. 143(3) : Assessment-Appeal is proper remedy-Writ is not maintainable. [S. 246A, Art. 226]

Dismissing the petition the Court held that in common parlance, statutes contain appeal provisions. In some of the statutes, there are two-tier appeal provisions in order to ensure that the facts, grounds, evidence are appreciated and the grievances are redressed in the manner known to law. Such appeal provisions are provided with the legislative intention to provide remedy to aggrieved persons. The High Court, in normal circumstances, would not interfere nor dispense with the appellate remedy. When the facts are disputed by the parties to the writ petition, then appeal alone would be a proper remedy.