2000 (8) TMI 13

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....-The learned single judge has dismissed the writ petitions holding that the appellants were not entitled to invoke the discretionary jurisdiction of this court under articles 226 and 227 of the Constitution of India to cancel the order made by the Income-tax Appellate Tribunal as an alternate remedy of appeal provided under section 260A of the Income-tax Act, 1961, was available to the appellants.....