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2019 (11) TMI 1446 - HC - Income TaxAssessment u/s 144 - statutory appellate remedy available to the petitioner by filing regular appeal before the concerned Appellate Authority - HELD THAT:- It is well settled that in fiscal matters, the writ petition cannot be filed straightaway challenging the order of assessment without exhausting the statutory appellate remedy provided under the relevant Statute. Though the learned counsel for the petitioner sought to contend that the impugned order was passed by treating the Assessee ex-parte, perusal of the order in full would show that the Assessee's submission made on 13.08.2019 was considered by the Assessing Officer in detail. Therefore, if the petitioner is aggrieved against the assessment order, she has to challenge the same before the next fact finding authority viz., the Appellate Authority. Without expressing any view on the merits of the matter, this Writ Petition is disposed of, only by granting liberty to the petitioner file such an appeal before the concerned Appellate Authority, within a period of three weeks from the date of receipt of a copy of this order.
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