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| The Tax Publishers2020 TaxPub(DT) 4010 (Mad-HC) : (2021) 431 ITR 0374 : (2021) 276 TAXMAN 0352 CONSTITUTION OF INDIA, 1950
Article 226
Where assessee without availing the appellate remedy, filed the writ petition before the writ court, the assessee was rightly directed to file statutory appeal before the appellate authority, challenging the order passed by the AO.
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Writ - Maintainability - Existence of alternate remedy -
Aggrieved by an order of assessment, assessee filed a writ petition before High Court. The said petition was disposed of on account availability of statutory appellate remedy. Aggrieved, by the same, the assessee filed an intra court appeal. Held: The Income Tax Act provides effective and sufficient forum for any aggrieved party to work out their remedy. In instant case, it showed that the assessee, without availing the appellate remedy, filed the writ petition before the writ court. Therefore, the assessee was rightly directed to file statutory appeal before the appellate authority, challenging the order passed by the AO. Accordingly, the instant intra-court appeal filed by the assessee was dismissed.
REFERRED :
FAVOUR : Against the assessee
A.Y. : 2017-18
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