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    <title>2016 (12) TMI 805 - UTTARAKHAND HIGH COURT</title>
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    <description>The court held that the writ petition was not maintainable due to the availability of an alternative remedy under Section 264 of the Income Tax Act. The petitioner, a former director of a company in liquidation, sought to challenge the applicability of Section 179 regarding the recovery of outstanding dues. The court closed the writ petition, allowing the petitioner to address the Section 179 issue before the revisional authority. The case emphasized the need to exhaust alternative legal remedies and present specific legal issues before the appropriate authorities for adjudication.</description>
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    <pubDate>Wed, 07 Dec 2016 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=336160</link>
      <description>The court held that the writ petition was not maintainable due to the availability of an alternative remedy under Section 264 of the Income Tax Act. The petitioner, a former director of a company in liquidation, sought to challenge the applicability of Section 179 regarding the recovery of outstanding dues. The court closed the writ petition, allowing the petitioner to address the Section 179 issue before the revisional authority. The case emphasized the need to exhaust alternative legal remedies and present specific legal issues before the appropriate authorities for adjudication.</description>
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      <pubDate>Wed, 07 Dec 2016 00:00:00 +0530</pubDate>
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