Challenge to S. 148A Order of Income Tax Not Maintainable under Article 226 Without Exceptional Grounds: Kerala HC dismisses Petition

Kerala High Court dismissed a petition challenging a Section 148A order of income tax, stating that it is not maintainable under Article 226 without exceptional grounds. The court emphasized that the Income Tax Act provides a specific mechanism for challenging assessment orders, and constitutional remedies under Article 226 are typically invoked only when there is a violation of fundamental rights or a complete lack of jurisdiction. The High Court's decision directs the petitioner to utilize the statutory appeal process available under the Income Tax Act.