Section 264 of Income Tax Act: No Further Appeals; Seek Relief Under Article 226 in High Court.

Validity of order u/s 264 - against an order made u/s 264, no further statutory appellate remedy is available to the aggrieved party. Therefore, it leads to an irrebutable conclusion that, under such circumstances, a remedy under Article 226 of the Constitution of India is always available to the aggrieved party. .....

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