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2019 (2) TMI 1441 - PUNJAB AND HARYANA HIGH COURT
Penalty u/s 271(1)(c) - availability of alternative remedy of appeal - HELD THAT:- We find that the disputed questions of fact have been sought to be raised in the writ petition. Further, the petitioner has an alternative efficacious remedy of appeal against the impugned order(s). The Apex Court in Commissioner of Income Tax and others vs. Chhabil Dass Agarwal, (2013 (6) TMI 69 - ALLAHABAD HIGH COURT) elaborately considered the question of entertaining writ petition where alternative statutory remedy was available.
Keeping in view the availability of alternative remedy of appeal against the impugned order(s) and the law laid down by the Apex Court on the issue, we do not find any ground to interfere in exercise of writ jurisdiction under Articles 226/227 of the Constitution of India. Accordingly, we dismiss the present writ petition by relegating the petitioner to take recourse to the remedies as may be available to him before the appropriate Forum, in accordance with law.