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2022 (3) TMI 1413 - HC - Income TaxValidity of reopening of assessment u/s 148 - non-issuance of sanction order under Section 151 by competent authority - HELD THAT:- Perusal of sanction granted by competent authority would reflect that it bears DIN and document number. This document specifically bears name and designation of authority according sanction/approval under Section 151 of the IT Act. Hence, in view of submission of respective parties and considering documents placed on record, wherein DIN is specifically mentioned, find no merit in submission of learned counsel for the petitioner. Submission of learned counsel for the petitioner that sanction has been accorded in a perfunctory manner is also not sustainable. Undisputedly, final assessment order has already been passed on 23.09.20221 Maintainability of writ petition when alternative statutory remedy is available - As decided in case M/s Commercial Steel Limited [2021 (9) TMI 480 - SUPREME COURT] held that writ petition can be entertained in exceptional circumstances, which are mentioned therein. In the opinion of this Court, none of above exceptions is established. Hence, in view of alternative remedy available in favour of petitioner under Section 246 A of the IT Act. We are not inclined to entertain this writ petition. Case law relied upon by learned counsel for the petitioner to support his contention that writ petition is maintainable is also mentions that writ petition can be entertained only in exceptional circumstances. Hence petitioner cannot get any benefit of aforementioned judgment relied upon. WP dismissed.
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