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2014 (4) TMI 675 - HC - Income TaxMaintainability of petition - Correctness and sustainability of order – Denial of exemption – Alternate remedy available – Held that:- The assessee is having an effective alternative remedy by way of appeal before the appellate authority and in the that circumstance, interfere is not liable to be made – relying upon Income Tax and Others v. Chhabil Dass Agarwal [2013 (8) TMI 458 - SUPREME COURT] - the denial of exemption is not a blanket denial - the correctness of the figures will have to be examined by the competent authority with reference to the relevant records - This cannot be pursued in a proceeding under Article 226 of the Constitution of India, more so when the assessee is having an effective alternative remedy by way of appeal – Decided against assessee.
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