S.153C Orders issued Based on Third-Party Search Materials: Madras HC directs Assessee to Approach Appellate Authority

The Madras High Court directed an assessee to utilize the available legal avenue by approaching the appellate authority to address their grievances against an order issued under Section 153C of the Income Tax Act. This section pertains to assessments made based on materials seized during a search conducted on a third party. The High Court declined to exercise its special writ jurisdiction in this particular case, emphasizing the established legal principle that when an effective and adequate alternative remedy is provided under the law, the taxpayer should first pursue that avenue for resolution. This position reflects the judiciary's preference for allowing the designated tax authorities to handle initial appeals within their established framework.