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TMI Blog2019 (9) TMI 1148X X X X Extracts X X X X X X X X Extracts X X X X ..... his Court allowing the writ-applicant liberty of bypassing the statutory remedy of appeal. The writ-petition is rejected on the ground of availability of an alternative efficacious remedy of appeal before the Commissioner [Appeals]. The appeal has already been preferred and the same is pending. In such circumstances, the writ-applicant should pursue further with the appeal, which has been preferred before the Commissioner [Appeals] u/s 246A. It is clarified that we have otherwise not expressed any opinion on the merits of the case. The Commissioner [Appeals] shall look into all the relevant aspects of the matter and decide the appeal in accordance with law on its own merit - Writ-application fails and is hereby rejected - R/SPECIAL CIV ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Five Lakhs Fifty Seven Thousand and Sixty one only) collected illegally from the petitioner. ( f) Ex-partead-interim relief in terms of prayer (c and d) above may kindly be granted. ( g) Pass such other and further reliefs as may be deemed just and proper in the interest of justice. 2. In Paragrahs63, 64 and 65 respectively of the memo of the writ-application, the following has been stated:- 63. On 30th January 2019 the petitioner filed its online appeal before the CIT (Appeals) with relevant documents attached. A copy of the appeal filed by the petitioner against the impugned order is annexed hereto and marked as Annexure P16. 64. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has already been preferred before the Commissioner [Appeals]. 5. The learned senior counsel appearing for the writ-applicant vehemently submitted that this writ-application may be entertained despite the fact that the assessee has preferred an appeal under Section246A of the Act before the Commissioner [Appeals] as the impugned order is ex-facie, without jurisdiction, the same has been passed violative of the principles of natural justice and is also ultra vires Section10AA of the Act. Manifolds contentions have been raised while questioning the legality and validity of the impugned order. 6. Having heard the learned counsel appearing for the parties and having gone through the materials on record, we are c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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