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2019 (6) TMI 1240 - UTTRAKHAND HIGH COURTAlternate remedy - non assessment of income of the petitioner as same derived from the agriculture - benefit of the section 10(1) - HELD THAT:- Since an efficacious alternative remedy is available to the petitioner under Section 246 of the Income Tax Act, 1961, hence, present petition under Section 226 of the Constitution of India is not maintainable. Perusal of the impugned assessment year reveals that the assessee neither has filed his return of income nor has filed any written submission. This Court is of the considered view that the petitioner could not be permitted to abandon or by pass that remedy and invoke the jurisdiction of the High Court under Article 226 of the Constitution of India, when he had an efficacious and adequate remedy open to him by way of appeal before the Commissioner of Income Tax (Appeal).
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