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    <title>2021 (11) TMI 749 - MADRAS HIGH COURT</title>
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    <description>The court dismissed the writ petition, directing the petitioner to file a statutory appeal under Section 246A of the IT Act. The appellate authority was instructed to consider the appeal independently. The court emphasized the principle of alternate remedy, citing precedents, and noted the absence of exceptional circumstances to bypass statutory remedies. The writ petition and accompanying WMP were dismissed, with no order as to costs.</description>
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      <description>The court dismissed the writ petition, directing the petitioner to file a statutory appeal under Section 246A of the IT Act. The appellate authority was instructed to consider the appeal independently. The court emphasized the principle of alternate remedy, citing precedents, and noted the absence of exceptional circumstances to bypass statutory remedies. The writ petition and accompanying WMP were dismissed, with no order as to costs.</description>
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