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2017 (11) TMI 1744 - HC - Income TaxValidity of Search action against the petitioner under Section 132 - alternative remedy - Held that:- The assessee-petitioner obviously had an alternative, adequate and efficacious remedy against the said order passed by the learned CIT(A) before the Income Tax Tribunal again under Section 253 of the Act. There appears to be no justification for cutting short that regular remedy at this stage and to entertain these writ petitions on merits. The lower Appellate Authorities of the Income Tax Department cannot be expected to look into these questions of validity of search under Section 132 of the Act at their own level independently. Therefore this Court does not find any good ground to allow the petitioner to bypass the said alternative remedy and directly assail the order of learned CIT(A) before this Court. The writ petitions being devoid of merit are accordingly dismissed.
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