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2021 (11) TMI 56 - HC - Income TaxMaintainability of appeal - low tax effect - Order u/s 234E as maintainable under Section 260 - present petitions invoking Article 226 of the Constitution of India contending that the tax effect involved is below monetary limits as prescribed in Central Board of Direct Taxes (hereinafter referred to as ‘CBDT’) Circular No.17 of 2019 dated 8th August 2019 and the issue involved in the interpretation of Section has a cascading effect - HELD THAT:- It is undisputed that the subject-matter of present writ petitions does not fall within any criterion prescribed in clause 10 of Circular No.3 of 2018 as amended by Circular dated 20th August 2018. The right to challenge the order passed by the Tribunal by way of statutory appeal has been circumscribed by the involvement of substantial questions of law to be decided by the High Court. While a High Court would normally not exercise its writ jurisdiction under Article 226 of the Constitution if an effective and efficacious alternate remedy is available, the existence of an alternate remedy does not by itself bar the High Court from exercising its jurisdiction in certain contingencies - See REGISTRAR OF TRADE MARKS, MUMBAI & ORS. [1998 (10) TMI 510 - SUPREME COURT]. None of the exceptions as laid down by the Supreme Court in the case of Radha Krishan Industries (Supra) has been fulfilled. On an overall consideration of the issue involved, particularly in view of the case of the Petitioner that the issue involved is of interpretation of Section which has a cascading effect, it was open for the Petitioner to avail statutory remedy under Section 260A of the Act. Having failed to avail the statutory remedy and the case of the Petitioner does not fall into the exceptions laid down by the Supreme Court in the case of Radha Krishan Industries [2021 (4) TMI 837 - SUPREME COURT], we decline to exercise extraordinary jurisdiction under Article 226 of the Constitution of India.
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