Challenge to Section 153C Notice Raised Post-Assessment Order issuance must use Statutory Remedy: Rajasthan HC

The Rajasthan High Court ruled that challenges to a Section 153C notice of the Income Tax Act, raised after the issuance of the assessment order, must use statutory remedies. The court emphasized that the assessee should seek remedy through the Income Tax Appellate Tribunal or other statutory mechanisms instead of filing a writ petition. The court's decision underscores the importance of following procedural protocols and using the designated statutory pathways for challenging tax notices and orders.