2025 (10) TMI 105

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....shtra,. For the Respondent Nos. 1 and 3: Mr. Siddharth Chandrashekhar with Mr. Saket R. Ketkar,. PC:- 1. Heard Mr. Bapat, learned Counsel for the Petitioner and Mr. Chandrashekhar with Mr. Ketkar, learned Counsel for the Respondent Nos. 1 and 3. 2. The challenge in this Petition is to the assessment order dated 01 January 2025. 3. The above order is appealable. Still, the Petitioner....

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....which it would be difficult for the Petitioner to succeed before the Appellate Authority. We note that the Petitioner has nowhere challenged the Circular in this Petition. That apart, since the Petitioner claims to rely upon the provisions of the Act, it is always open to the Petitioner to argue that it is entitled to relief under the provisions of the Act, and such relief cannot be denied based u....

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....i Constructions Ltd. vs. Union of India & Ors 2024 SCC OnLine 3508., we have discussed the law relating to the exhaustion of alternative remedies. Therein, we have also referred to several precedents of the Hon'ble Supreme Court on the said subject. Therefore, by adopting the reasoning in the said decision, as also in the decisions of the Hon'ble Supreme Court referred to therein, we decline to en....