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2015 (5) TMI 1143 - HC - Indian LawsAvailability of effective alternative remedy - case of petitioner is that as the order of assessment has been passed during the pendency of the writ petition and the notice (Annex. 4) issued by the respondents is absolutely without jurisdiction, which has led to passing of the assessment order, the petitioner is entitled to question the assessment order in the present writ petition - Held that: - Once a order of assessment has been passed by the respondents in the above circumstances, the plea raised by learned counsel for the respondents that as now the petitioner has effective alternative remedy by way of appeal before the Commissioner (Appeals), wherein besides the assessment order it is open for the petitioner to question the legality and validity of notice under Section 147/148 of the Act, the petitioner needs to approach the appellate authority under the provisions of the Act, assumes significance. Hon'ble Supreme Court in the case of Chhabil Dass Agarwal [2013 (8) TMI 458 - SUPREME COURT], has laid down that the application/petition filed by the petitioner cannot be entertained on account of availability of effective alternative remedy - In view of the fact that post amendment the petitioner would be seeking to question the notice under Section 148 as well as assessment order, it cannot be said that the judgment in the case of Chhabil Dass Agarwal is not applicable to the facts of the present case - the application seeking amendment in the writ petition, the second stay application and the writ petition filed by the petitioner are dismissed.
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