TaxTMI 
TaxTMI 
2015 (12) TMI 1336
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....For the Respondent : Mr. M S Bharadwaj ORDER P. C. The Petitioner is aggrieved by the notice at page 173 which is termed as an order. Though the notice Exhibit-F page 173 informs the original Petitioner M/s Nihar Construction Company Private Limited that an immovable property described therein has been attached provisionally on 30th August, 2011 by the Directorate of Enforcement, that Notice w....
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.... which has been indeed approached by the Petitioner. The Appeal is pending before the Tribunal but at the relevant time the Chairperson was not available. Now, the Tribunal has been constituted and which is empowered not only to decide the Appeal but any interim application therein. The interim application has also been filed. 3. Since Mr Bharadwaj, learned counsel appearing on behalf of the Resp....
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.... we are of the opinion that there is substance in the preliminary objection raised by Mr Bharadwaj and since Mr Sathe has fairly accepted the position that the alternate remedy is efficacious and complete, we dispose of this Writ Petition on the ground that the Petitioner has an alternate and equally efficacious remedy to challenge the notice at page 173 of the paper book. The Appellate Authority ....