https://www.taxtmi.com/caselaws?id=398905 The High Court upheld the Single Judge's decision, emphasizing the appellant's alternative remedy through an appeal before the Commissioner of Income Tax (Appeals). The Court noted the hierarchy of remedies under the Income Tax Act, stating the appellant should not bypass the appellate process. The Court clarified the issue as factual, not purely legal, allowing the Appellate Authority to re-examine facts. Despite citing past judgments, the Court refrained from commenting on the case's merits, affirming the dismissal of the writ petition due to the availability of an alternative remedy. The appellant was directed to file an appeal within 30 days, without reference to the limitation period, for consideration on its merits and in accordance with the law. en-us Mon, 21 Sep 2020 00:00:00 +0530 Sat, 26 Sep 2020 13:50:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398905 The High Court upheld the Single Judge's decision, emphasizing the appellant's alternative remedy through an appeal before the Commissioner of Income Tax (Appeals). The Court noted the hierarchy of remedies under the Income Tax Act, stating the appellant should not bypass the appellate process. The Court clarified the issue as factual, not purely legal, allowing the Appellate Authority to re-examine facts. Despite citing past judgments, the Court refrained from commenting on the case's merits, affirming the dismissal of the writ petition due to the availability of an alternative remedy. The appellant was directed to file an appeal within 30 days, without reference to the limitation period, for consideration on its merits and in accordance with the law. Case-Laws Income Tax Mon, 21 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398905