SCN issued under Income Tax Act due to Failure on part of Accountant: Calcutta HC Dismisses Challenge Against order passed u/s 144 B on availability of Statutory Remedy

The Calcutta High Court has dismissed a challenge against an income tax assessment order passed under Section 144B (faceless assessment). The court's decision was based on the fact that an alternative statutory remedy was available to the petitioner. The assessee had argued that the order was passed due to a failure on the part of their accountant. However, the High Court held that instead of filing a writ petition, the assessee should have availed the regular appeal process provided under the Income Tax Act, which is to file an appeal before the Commissioner (Appeals). The court reiterated the principle that the writ jurisdiction should not be invoked when an equally effective alternative remedy exists. The assessee was directed to pursue their case through the statutory appellate channel.