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TMI Blog2019 (9) TMI 556X X X X Extracts X X X X X X X X Extracts X X X X ..... er under the provisions of the Income-tax Act. In the absence of an alternative remedy, the writ jurisdiction was invoked. In case an alternative remedy was provided for under the Income-tax Act, in that event, an appeal would have to be filed, which would then be covered by the monetary limit. Only because an alternative remedy is not provided and the assessee was compelled to file a writ peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r.) in part and setting aside the impugned order at Annexure- 'A' relating to denial of interest of ₹ 2,41,505/-, the Respondent-Revenue has filed this appeal. 2. Learned counsel for the appellant has addressed arguments on merits. 3. The same is disputed by Sri M.Lava, learned counsel appearing for the respondent. He submits that in terms of the impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant writ appeal is less than a sum of ₹ 2 Lakhs. It is too minimal an amount to be interfered with by the Division Bench of this Court. 5. However, the contention of the Income-tax Department is that monetary limits are not applicable to writ matters in terms of the Circular dated 05.02.2019. We are unable to accept the said submission. The writ petition has been filed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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