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2019 (7) TMI 1694 - HC - Income TaxValidity of reopening of assessment - Reopening based on some information collected by way of survey under section 133A - learned single judge observed that, it was a matter which could be effectively challenged by approaching the statutory authority - HELD THAT:- Matter involves some fact finding exercise and the same can be effectively prosecuted before the competent authority under the statute, which cannot be a matter for discussion and finalization invoking the discretionary jurisdiction of this court under article 226 of the Constitution of India. No irregularity, much less any illegality, with regard to the course ordered to be pursued by the learned single judge. The appeal fails and it is dismissed accordingly. We have not expressed anything with regard to the merit of the case. It is always open for the appellant to establish the merit of the case before the statutory authority, based on the facts and the relevant provisions of law.
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