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2022 (4) TMI 1470

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..... me Tax Department, Principal Commissioner Of Income Tax Raipur- 1, Income Tax Officer Ward 3 (1) , Chhattisgarh. - Income Tax - 2022 (4) TMI 1470 - CHHATTISGARH HIGH COURT - [2023] 455 ITR 531 (Chhattisgarh) - CHHATTISGARH HIGH COURT - HC - Dated:- 25-4-2022 - WPT No. 124 of 2022 - - - Income Tax - Maintainability of appeal against Faceless assessment order u/s 144B - scope of alternate remedy .....

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..... he Respondent No.2 to 5 : Shri Ajay Kumrani, counsel appears on behalf of Shri Amit Chaudhari, Advocate ORDER 1. This petition is directed against Assessment Order dated 30-03-2022 (Annexure P-1) and Demand Notice dated 30-03-2022 (Annexure P-2) issued under Section 147 read with Section 144(B) of the Income Tax Act, 1961 (hereinafter referred to as Act, 1961 ). 2. Learned counsel for .....

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..... -A of the Act, 1961 before the Commissioner, Income Tax (Appeals) and even against the order of Commissioner, Income Tax (Appeals), the petitioner can avail remedy before the Income Tax Appellate Tribunal under Section 254 of the Act, 1961 and then he has further remedy of filing appeal before this Court under Section 260-A of Act, 1961, therefore, the instant writ petition, which is directly file .....

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