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2017 (2) TMI 458 - HC - Income TaxStatutory remedy of appeals available - Held that:- Based on the communications that are available on record, even the question with regard to jurisdiction of respondent No.4 or respondent No.5 to conduct the assessment proceedings is a disputed question of fact and, therefore, it cannot be said that it is a case where from the face of the record and on the admitted position, the jurisdiction exercised by the assessing officer can be termed to be illegal or without jurisdiction. On the contrary, it is a case where even the jurisdiction available to the assessing officer is in dispute. That being so when a three tire remedy of appeal is available to the petitioner, it is not appropriate for a writ Court to exercise its extra ordinary jurisdiction in such case and make indulgence when the petitioner can very well ventilate all these grievances before the appellate Authority when the appeals can be filed as indicated herein above.
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