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2022 (1) TMI 298 - MADRAS HIGH COURTStay of demand - Alternate remedy of an appeal u/s 246A - HELD THAT:- A careful perusal of the narrative thus far will make it clear that the writ petitioner has been given adequate and ample opportunities but the writ petitioner has not availed the same. The argument that the notice dated 10.08.2018 itself makes it clear that it is a e-process also weighs in the mind of this Court. In the light of the alternate remedy being not only efficacious and effective but also a highly tenable option in the case on hand owing to 25% of demand having been already deposited by the writ petitioner, we deem it appropriate to relegate the writ petitioner to the alternate remedy of an appeal under Section 246A of IT Act. No reason to interfere qua impugned orders i.e., impugned assessment order dated 09.12.2019 and impugned demand notice dated 09.12.2019, but it is made clear that if the writ petitioner chooses to approach the appellate authority u/s 246A of IT Act, it is well open to the appellate authority to consider the appeal on its own merits and in accordance with law uninfluenced by any observation made in this order which may come across as an observation on merits or which may come across as an observation having the trappings of an expression of opinion on merits of the matter.
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