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2021 (9) TMI 1480 - MADRAS HIGH COURTValidity of order passed u/s 92-CA(3) - Computation of limitation - HELD THAT:- Writ Court noting that as against the draft assessment order, the assessee has approached the Dispute Resolution Panel (DRP), the writ petitions were disposed of by permitting the respondents/writ petitioner to pursue the statutory remedy as opted by it and accordingly, the writ petition was closed. In such circumstances, the Appellant cannot be aggrieved over the said order, and the Learned Writ Court did not apply the conclusion arrived at, by which in so far as the writ petition filed by the respondent herein. With the observation, that the writ petition is unnecessary. Since the writ petition filed by the respondent writ petitioner in W.P. No. 35420 of 2019 was not disposed of on merits along with the other cases but has been closed as the respondent had availed the alternate remedy before the DRP. Appellant submitted that the ratio laid down by the Learned Writ Court would not apply to the respondent-writ petitioner. This issue is obvious, because, the writ petition filed by the respondent-writ petitioner was not adjudicated on merits and was closed, as the respondent chose to avail the alternate remedy provided under the Act by approaching the DRP. It is made clear that the respondent-writ petitioner would be entitled to canvass all legal and factual issues before the Income Tax Appellate Tribunal, before which the appeal is now pending, including the point relating to limitation. Accordingly, the writ appeal is disposed of.
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