2018 (4) TMI 1001

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....As against the impugned assessment order, the petitioner has an effective alternate remedy of appeal before the Commissioner of Income Tax (Appeals). Thus, the first hurdle that the petitioner has to cross is to convince this Court that despite existence of alternate remedy, the petitioner is justified in approaching this Court under Article 226 of The Constitution of India. 4. The learned counsel for the petitioner submits that the draft assessment order was issued by the respondent on 26.12.2017. The petitioner filed their objections dated 11.1.2018. It is pointed out that in the said objections, the petitioner placed reliance on the decision of the Hon'ble Division Bench of this Court in the case of Redington (India) Limited Vs. ACI....

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....the impugned assessment order, the petitioner proposes to file an appeal before the Commissioner of Income Tax (Appeals). However, so far as the issue relating to disallowance under Section 14A of the said Act and other subsidiary issues are concerned, the impugned assessment order has to be set aside and that the matter may be remanded to the respondent for a fresh consideration. 7. The learned counsel for the petitioner further submits that the decision in the case of Redington (India) Limited has been quoted with approval by another Hon'ble Division Bench of this Court in the case of CIT Vs. Chettinad Logistics (P) Ltd. [reported in (2017) 248 Taxmann.com 55]. Further, by placing reliance on the decision of the Hon'ble Division ....

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....al before the Commissioner of Income Tax (Appeals) against the other issues. She further submits that the writ petition has to be held to be not maintainable. 10. This Court has carefully considered the contentions on either side. 11. Admittedly, as against the impugned assessment order, the petitioner has an effective alternate remedy of appeal before the Commissioner of Income Tax (Appeals). On the grounds raised by the petitioner, should they be permitted to by-pass the remedy. In the recent decision in the case of Authorized Officer, State Bank of Travancore Vs. Mathew K.C. [Civil Appeal No.1281 of 2018 dated 30.1.2018], the Hon'ble Supreme Court considered the issue as to under what circumstances, the discretionary jurisdiction u....