2022 (3) TMI 1441

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....Mr. Vipul Kundalia ORDER Heard learned Advocates appearing for the parties. In this writ petition, petitioners have challenged the impugned order dated 26th March, 2010 passed by the CIT, Kol-X, under Section 263 of the Income Tax Act, 1961. On perusal of the aforesaid impugned order, I am not inclined to interfere with the order dated 26^th March, 2010, firstly on the ground that it is a....

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....93 of 2010 is dismissed solely on the ground of availability of alternative remedy by way of statutory appeal. If the petitioners file appeal against the impugned order within four weeks from date, before the learned Tribunal, it will not raise the point of limitation and will decide such appeal on merits without being influenced by any observation made in this order. Further, since the petitio....