Income Tax | Whether There Was Proper Notice Or Not Is Disputed Question Of Fact, Can't Be Challenged Under Article 226: Kerala High Court

The Kerala High Court ruled that a disputed question of fact, such as whether a proper income tax notice was issued, cannot be challenged under Article 226. The court emphasized that such factual disputes should be resolved through regular appellate mechanisms. This decision reinforces the limitations of writ jurisdiction. The ruling clarifies the appropriate avenues for challenging tax notices.