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2019 (4) TMI 968 - MADHYA PRADESH HIGH COURTDemand u/s 201 as barred by limitation - pre-emptive petition to restrain the respondents from passing an order of assessment - notice u/s 131 - alternative remedy - HELD THAT:- Petitioner cannot be permitted to bypass the statutory provisions and preempt departmental authorities from exercising statutory powers under the Act through this misconceived writ petition. Against such an order, the aggrieved party has an adequate and efficacious departmental remedy, therefore, at this juncture, we are not inclined to put paid to the show cause notice and the proceedings initiated thereunder. The reliance placed on the decisions of Gujarat and Bombay High Court are clearly distinguishable in the facts and circumstances of the case at hand, hence, they would not come to the rescue of petitioner. We deliberately refrain ourselves from making any observation touching the merit of the case, lest it may cause prejudice to the petitioner or the revenue as the case may be, in the final outcome of the proceedings.
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