2021 (5) TMI 556

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.... MRS KALPANAK RAVAL FOR THE RESPONDENT ORDER PER : HONOURABLE MR. JUSTICE ILESH J. VORA 1. By filing this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following substantial relief:- "(A) Issue appropriate writ, order or direction, quashing and setting aside the order dated 28.06.2019 passed by the respondent No.3 as being ....

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.... Rs. 71,92,000/- under Section 68 of the Act. The revenue had also initiated the penalty proceedings under Section 271 (1)(c) of the Act and after giving an opportunity of being heard and considering the reply of the writ applicant, the penalty order also came to be passed. 3. The writ applicant instead of filing a statutory appeal as provided under Section 264A of the Act, has directly approac....

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....to the writ applicant and accordingly, the writ applicant is relegated to avail the remedy of appeal before the appellate authority under the provisions of the Income Tax Act. Here in this case also, the penalty proceedings on the basis of the assessment order being made final and it is being challenged directly before this Court without availing the alternative efficacious remedy as provided unde....