Challenge on Income Tax Demand Based on assessment u/s 147 Not Maintainable before HC: Orissa HC dismisses Writ Petition

The Orissa High Court has dismissed a writ petition, ruling that a "challenge on an income tax demand based on an assessment under Section 147 is not maintainable before a High Court." The court’s decision clarifies the limits of its powers. The ruling reinforces the principle that a High Court cannot become a fact-finding authority in a tax dispute. The court has directed the petitioner to approach the appropriate authority.