2022 (11) TMI 1496

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Full Text of the Document

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.... 1. A counter affidavit has been filed today by the Opposite Parties-Department inter alia referring to Section 3(1) of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 and the fact that the Petitioner has an alternative remedy of assailing the order of the assessment. 2. As regards the first issue, the judgment of the Supreme Court in Union of India v. Ashis....