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    <title>2025 (11) TMI 421 - SIKKIM HIGH COURT</title>
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    <description>The HC held that although the IT Act permits an appeal against an order under s148A(d) by virtue of s246A(1)(b), the availability of that statutory remedy does not automatically oust the court&#039;s plenary, discretionary power under Art 226. Accordingly, the writ petitioner is not per se debarred from invoking HC&#039;s writ jurisdiction merely because an efficacious statutory remedy exists, and the HC may, in its discretion, entertain the challenge to the notice issued under s148A(b) after information of escaped income under s147.</description>
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    <pubDate>Wed, 05 Nov 2025 00:00:00 +0530</pubDate>
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      <title>2025 (11) TMI 421 - SIKKIM HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=780953</link>
      <description>The HC held that although the IT Act permits an appeal against an order under s148A(d) by virtue of s246A(1)(b), the availability of that statutory remedy does not automatically oust the court&#039;s plenary, discretionary power under Art 226. Accordingly, the writ petitioner is not per se debarred from invoking HC&#039;s writ jurisdiction merely because an efficacious statutory remedy exists, and the HC may, in its discretion, entertain the challenge to the notice issued under s148A(b) after information of escaped income under s147.</description>
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      <pubDate>Wed, 05 Nov 2025 00:00:00 +0530</pubDate>
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