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2013 (1) TMI 335 - HC - Income TaxSearch u/s 132 was conducted at the premises of the educational institution run by the Trust and at the residences of the Trustees – Opportunity of being heard - Issuance of pre assessment notice – Assessee file an WRIT Petition against assessment order u/s 144 with High court invoking Article 226 Whether the writ petition is maintainable in view of the statutory remedy provided in law – Whether there exists any special or extra ordinary circumstances which warrants interference of this court, despite availability of an effective statutory remedy Held that:- This court is not in a position to accept contentions regarding existence of any such ground to exercise the discretionary power vested on this court. The petitioners ought to have filed statutory appeal against the impugned assessments, instead of approaching this court by invoking Article 226. The writ petitions are disposed of directing the petitioners to file appeal before the Commissioner of Income Tax (appeals) under section 246 (A), within a period of two weeks from the date of receipt of a copy of this judgment. Appeal to be filed with CIT(A)
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