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2020 (3) TMI 400 - JHARKHAND HIGH COURTReopening of assessment u/s 147 - alternative remedy - HELD THAT:- In the light of the aforesaid judgment, the provisions of section 14A cannot be invoked as there is no exempt income in the hands of the assessee. Accordingly, we find no infirmity in the order of the CIT(Appeals) who has rightly deleted the addition. In view of the decision of the Hon’ble Supreme Court rendered in the case of Commissioner of Income Tax & Ors. Vrs. Chhabil Dass Agarwal [2013 (8) TMI 458 - SUPREME COURT] as above, we are of the opinion that the petitioners have approached this Court without availing the alternative remedy available under the Income Tax Act and have not been able to put-forth any cogent and satisfactory reason to persuade us to exercise our extraordinary jurisdiction under Article 226 of the Constitution of India.
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