2012 (1) TMI 136

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.... KUMAR MITTAL, JJ. For the Appellant : The None appeared For the Respondents : Vinod S. Bhardwaj, Additional Advocate-General, Haryana, The judgment of the court was delivered by M.M. KUMAR J.-This order shall dispose of CWP Nos. 15302 and 15304 of 1992, which have been filed under article 226 of the Constitution by the same assessee-petitioner challenging similar orders but in respect....

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....ed a further order of penalty on the ground that the tax as per return was not paid within the stipulated period. On November 20, 1992, this court while issuing notice passed interim orders in terms of orders passed in CWP No. 4964 of 1992, which was also filed by the petitioner and recovery of penalty was stayed. 3. No one has put in appearance in support of the petition. With the assistance o....

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....142 ITR 663 (SC); AIR 1983 SC 603, holding that where alternative remedy is provided in a statute it should have been availed of by the petitioner. 5. In view of the fact that remedy of appeal is available with the petitioner, we deem it appropriate to relegate the petitioner to avail of that remedy first. Accordingly, it is directed that if an appeal is filed by the petitioner against the orde....