Calcutta HC dismisses Writ Petition Challenging Order passed u/s 148A(d) of Income Tax Act on limitation, citing Availability of Alternative Remedy

The Calcutta High Court has dismissed a writ petition challenging an order passed under Section 148A(d) of the Income Tax Act on grounds of limitation, primarily citing the availability of an alternative remedy. The petitioner sought to bypass the regular appellate process by directly approaching the High Court. The court's decision reinforces the principle that extraordinary writ jurisdiction should generally not be invoked when an efficacious alternative legal recourse is available. This ruling directs taxpayers to utilize the prescribed appellate hierarchy for challenging assessment orders, ensuring that the tax administration system functions as intended. It emphasizes adherence to procedural norms and discourages premature judicial intervention.