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2023 (8) TMI 1398 - HC - Income TaxWrit petition assailing the order passed u/s 12AB(4) - ground for availing the writ remedy as petitioner being denied of the principles of natural justice and a fair and reasonable opportunity of defence - HELD THAT:- Having considered the factual aspects of the case, more particularly, the contents of the impugned order which would reflect that the petitioner had been contesting the case right from the inception till the final order has been passed and he has been representing before the authority at every stage, prima facie establishes that the petitioner had reasonable opportunity of hearing and defence before the authority concerned, whether the order is appropriate, justified or the veracity of the order is concerned. Since there is a provision of appeal available to the petitioner under statue itself, we are not inclined to entertain the writ petition only on the ground that there being an alternative statutory remedy of appeal available to the petitioner. Accordingly, the writ petition, at this juncture, stands rejected on the ground that there has been an alternative statutory remedy of appeal available to the petitioner. However, the right of the petitioner would be reserved to avail the alternative statutory remedy of appeal.
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