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2016 (10) TMI 504 - HC - Income TaxForum for redressal of grievance - Held that:- Public policy demands that a person has right to choose the forum for redressal of his grievance, but he cannot be permitted to choose two forums in respect of the same subject matter for the same relief. It yet needs to be clarified that the writ Court may exercise its discretionary jurisdiction even if the parties approached other forum. There must be extraordinary situation or circumstance, which may warrant different approach, particularly, where the orders passed by the Court are sought to be violated or thwarted with impunity. The Court cannot be a silent spectator in such extraordinary situation. (Ref: Awadh Bihari Yadav and others versus State of Bihar and others, (1995 (8) TMI 320 - SUPREME COURT)). However, this is not the fact situation obtaining in the instant case. What to talk of an extraordinary situation or circumstance, the petitioner firm has not even disclosed about the pendency of the appeal in its writ petition and the same only finds mention in the list of dates appended therewith. There being no extraordinary situation or circumstance warranting this Court to step-in to interfere, we are clearly of the view that the instant writ petition is not maintainable. The petitioner firm having chosen to avail of the remedy, as provided in the statute that too earlier to the filing of the instant petition, cannot maintain this petition and the same is accordingly dismissed, leaving the parties to bear their own costs. Pending application, if any, also stands disposed of. However, before parting, it may be necessary to observe that anything stated in the judgment shall not be construed to be an expression of opinion on the merits of the case and the appellate authority shall proceed to decide the appeal uninfluenced by any observations that may be contained hereinabove.
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