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2022 (2) TMI 46 - HC - Income TaxValidity of assessment - As submitted that the assessee died on 09.05.2021 due to Covid-19 and therefore the notice issued under Section 142(1) of the Income Tax Act, 1961 remained unanswered - Assessment Order is being challenged primarily on the ground that the impugned order has been passed contrary to Section 159 of the Income Tax Act, 1961 and that it has been passed against the persons who has already died which is duly admitted and recorded in the impugned order - As noticed that the petitioner has also filed an appeal before the CIT (Appeals) under Section 146A - HELD THAT:- Since the petitioner has already filed a Statutory Appeal before the Appellate Commissioner, there is no merits in this writ petition as the petitioner has exercised the option of alternate remedy which indeed is more efficacious remedy under the facts and circumstances of the case. No merits in this writ petition. This writ petition stands dismissed with the above observations.
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