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2019 (8) TMI 1728 - HC - Income TaxAlternate remedy of statutory appeal available under the Act - Extra ordinary jurisdiction of this Court challenging the impugned order u/s 115Q read with 115O - HELD THAT:- Looking to the peculiar facts of the case, it is only for the Commissioner of Income Tax (Appeals) to decide his jurisdiction in accordance with law. Therefore it would be appropriate that the petitioner files an appeal to the Commissioner of Income Tax (Appeals) within a period of three weeks from today. On petitioners’ filing an appeal, the Commissioner of Income Tax (Appeals) shall, within a further period of three weeks from the date of filing, decide the issue of maintainability of the appeal before him in the context of section 246A of the Act. In case the Commissioner of Income Tax (Appeals) holds that the appeal from the impugned order dated 14 March 2019 passed under section 115O of the Act is available and the appeal as filed is maintainable, then this petition will be withdrawn by the Petitioner. This as an effective alternate remedy is available.
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