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2021 (6) TMI 379 - HC - Income TaxRecourse to an alternate remedy - Reason to believe that underassessment had resulted from non-disclosure of material facts, before the Income Tax Officer himself in the assessment proceedings and if unsuccessful there before the appellate officer or the Appellate Tribunal or in the High Court - HELD THAT: As has been observed by this Court and other courts including the Supreme Court in several judgments, an alternate remedy is a self-imposed limitation placed on itself by the Court. It does not prevent the Court from entertaining an action, if it, otherwise, has jurisdiction in the matter. [See Calcutta Discount Co. Ltd. vs. ITO [1960 (11) TMI 8 - Supreme Court] - Also see Whirlpool Corpn. vs. Registrar of Trade Marks [1998 (10) TMI 510 - Supreme Court] In this case, particularly, we do not see any purpose in relegating the petitioner to the alternate forum, in view of the fact that the issue raised stands already covered by the judgment of this Court in Concentrix case [2021 (4) TMI 1051 - DELHI HIGH COURT] there being no dispute qua the facts. As a matter of fact, the Supreme Court, in ABL International Ltd. vs. Export Credit Guarantee Corpn. of India Ltd., [2003 (12) TMI 584 - Supreme Court] has observed that even where the facts are disputed, it does not, willy-nilly, restrain a writ Court from entertaining such an action, if it, otherwise, chooses to do so. [Also see Piramal Healthcare Limited vs. Union of India[2013 (7) TMI 1166 - DELHI HIGH COURT].
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