Saurabh Nitinkumar Jain v. Assessment Unit National Faceless Assessment and Ors.
Case brief
What is this about?
Bombay High Court writ petition disposed of as withdrawn; income-tax assessment challenge on merits; Order of Assessment dated 27.03.2025 under Section 143(3) read with Section 144B, Income Tax Act 1961; demand notice under Section 156 dated 27.03.2025; show cause notices under Section 270A and Section 271AAC dated 27.03.2025; alternate remedy under Section 246A held equally efficacious; writ petition not entertained where efficacious statutory appellate remedy available; petitioner relegated to appeal under Section 246A; limitation condoned if appeal filed within three weeks; Appellate Authority to entertain appeal without limitation objection; ad-interim relief of order dated 01.12.2025 continued till stay-of-demand application decided; petitioner Saurabh Nitinkumar Jain; respondents Assessment Unit, National Faceless Assessment Centre and Ors.; advocates P. J. Pardiwalla, Devendra Jain, Shashank Mehta (petitioner), A. K. Saxena (Revenue); coram B. P. Colabawalla and Firdosh P. Pooniwalla; decided 23 February 2026.