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2013 (9) TMI 879 - ALLAHABAD HIGH COURTWrit Petition, when the alternative remedy of appeal pursued by the Petitioner – TDS on trade discount offered to the advertising agency – Held that:- Assessing Officer did have jurisdiction and that he has not committed any such patent error of jurisdiction, which may entitle the petitioner to file the writ petition, to consider and settle the issues, which are primarily based on facts. The petitioner has already preferred an appeal against the assessing order. The advise given to the appellant not to press press certain grounds, would not give the petitioner a right to directly approach the Court, even if similar questions of law have been raised - The petitioner has filed an appeal against the impugned assessment order. It may press the appeal on all the grounds open to them - Appellant authority will decide the stay application, or hear the appeal.
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