2024 (4) TMI 1143

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.... Mr. A. Kedia, Jr. SC and Mr. T.K. Dash, Jr. SC ORDER This matter is taken up by hybrid mode. 2. The Opposite Parties-Department referred 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 and order of the appellate authority. 3. As regards ....