2023 (6) TMI 50

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..... 53D - As argued approval sought by AO in almost 35 cases (including that of the Petitioner) was granted instantaneously without following the rules - as per HC petitioner has an alternative and effective remedy by way of an appeal before the ITAT, thus writ petition is disposed of with liberty to the petitioner to urge all his contentions and submissions before the ITAT. HELD THAT:- Against th .....

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