Tax /Income Tax : Remedies against Re-assessment Order under Income-tax Act, 1961

Tax /Income Tax : Remedies against Re-assessment Order under Income-tax Act, 1961

In case of Meena Chawla v. ITO [2025] GCtR 1491 (Delhi), it was noted that Income-tax Act, 1961 provides complete machinery for the assessment/re-assessment of tax, imposition of penalty and for obtaining relief in respect of any improper orders passed by the Revenue Authorities, and the assessee could not be permitted to abandon that machinery and to invoke the jurisdiction of the High Court under Article 226 of the Constitution when he had adequate remedy open to him by an appeal to the Commissioner of Income Tax (Appeals).