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2015 (1) TMI 1019 - HC - Income TaxDTAA - “Cyprus” ought not to have been declared as notified jurisdictional area by the notification dated 1.11.2013 in view of international treaty between Government of India and Government of Cyprus - Held that:- While exercising the writ jurisdiction under Article 226 of the Constitution of India, this Court ordinarily should not proceed to look into as to whether informations sought by the Indian Authorities were ever declined by the Government of Cyprus or Government of Cyprus is ready and willing to supply the informations sought by the Indian Authorities. Moreover, there seems to be no valid reason to disbelieve the satisfaction so recorded by the Indian Authorities. Consequently, petitions fail for relief No. (a). In the present writ petitions, petitioner is also challenging revised certificate dated 12.12.2014 passed by the Income Tax Authorities. Undisputedly, Income Tax Authorities are competent under Section 154 of the Income Tax Act to revise earlier orders passed, even suo moto, if any illegality or irregularity is observed therein, at the subsequent stage. Undisputedly, all orders passed under Section 154 of the Act can be assailed in statutory appeals.Since, alternative remedy of statutory appeal is available to the petitioner to challenge the revised certificate dated 12.12.2014, therefore, not inclined to invoke my writ jurisdiction under Article 226 of the Constitution of India. W.P. dismissed.
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