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    <title>2021 (5) TMI 450 - GUJARAT HIGH COURT</title>
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    <description>The court found the writ application under Article 226 of the Constitution of India not maintainable due to the availability of an alternative statutory remedy under Section 264A of the Income Tax Act, 1961. The petitioner was directed to pursue the statutory appeal process before the Commissioner of Income Tax (Appeals). The court did not delve into the alleged violation of principles of natural justice, leaving it for the appellate authority to consider. Interim relief was vacated, and no costs were awarded.</description>
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      <description>The court found the writ application under Article 226 of the Constitution of India not maintainable due to the availability of an alternative statutory remedy under Section 264A of the Income Tax Act, 1961. The petitioner was directed to pursue the statutory appeal process before the Commissioner of Income Tax (Appeals). The court did not delve into the alleged violation of principles of natural justice, leaving it for the appellate authority to consider. Interim relief was vacated, and no costs were awarded.</description>
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