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2023 (2) TMI 1285 - SUPREME COURTMaintainability of petition - availability of alternative remedy - Validity of assessment order - HELD THAT:- The High Court ought to have addressed the jurisdictional question and the appellant ought not to have been non-suited on the ground of existence of alternative remedy. The point urged before the High Court goes to the root of the controversy, which gives rise to the present proceeding. In the event the High Court found that the officer who passed the assessment order had the authority to do so, on such finding the writ petition could be dismissed as there being alternative remedy under the statute. Matter remanded to High Court for adjudication on the question of the jurisdiction of Assistant Commissioner to pass the assessment order, which was challenged before the High Court - appeal allowed by way of remand.
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