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2013 (7) TMI 740 - SC - Income TaxValidity of notice u/s 153C - Reply to notice not filed, instead writ challenging notice filed - High Court dismissed notice - Held that:- at the said stage of issuance of the notices under Section 153C, the assessee could have addressed his grievances and explained his stand to the Assessing Authority by filing an appropriate reply to the said notices instead of filing the Writ Petition impugning the said notices. It is settled law that when an alternate remedy is available to the aggrieved party, it must exhaust the same before approaching the Writ Court - High Court ought not have entertained the Writ Petition and instead should have directed the assessee to file reply to the said notices and upon receipt of a decision from the Assessing Authority, if for any reason it is aggrieved by the said decision, to question the same before the forum provided under the Act - Matter remitted back for filing of replies and procedure thereof - Following decision of Bellary Steels & Alloys Ltd. v. CCT [2009 (8) TMI 688 - SUPREME COURT OF INDIA] and Indo Asahi Glass Co. Ltd. v. ITO [2001 (9) TMI 5 - SUPREME Court] - Decided in favour of Revenue.
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