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2022 (3) TMI 1441 - HC - Income TaxScope of alternate appropriate remedy - Revision u/s 263 - case of the petitioners that they are not satisfied with the reasoning and findings given by the Commissioner in its impugned order - Whether this Court cannot act as an Appellate Authority and substitute the findings of an authority and appropriate remedy for the petitioners will be to file appeal before the Tribunal, against the impugned order? - HELD THAT:- This writ petition, is dismissed solely on the ground of availability of alternative remedy by way of statutory appeal. If the petitioners file appeal against the impugned order within four weeks from date, before the learned Tribunal, it will not raise the point of limitation and will decide such appeal on merits without being influenced by any observation made in this order. Further, since the petitioners are enjoying the interim order in this matter since 7th of December, 2010, the aforesaid interim order will continue only for a period of ten weeks from date with liberty to the petitioners to make appropriate application for any interim relief before the learned Tribunal if so advised and which will be considered by the learned Tribunal strictly in accordance with law.
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