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2022 (4) TMI 413 - HC - Income TaxNational Faceless assessment - Order under Section 147 read with Section 144 - appealable order under Section 246A or not - HELD THAT:- Petitioner could not satisfy this Court when the query was made that is there any statutory bar under Section 246A in filing appeal against the impugned assessment order under Section 147 read with Section 144 of the Act. On the face of the grounds itself taken in the writ petition it appears to me that petitioner wants this Court to interfere with the impugned assessment order actually on merit by avoiding the remedy of statutory appeal available to him before the CIT appeal under the statute. Petitioner in support of his contention relies on a decision in the case of Gurgaon Realtech Ltd. Vs. National Faceless Assessment Centre Delhi [2021 (6) TMI 433 - DELHI HIGH COURT]. On the proposition that the impugned assessment order is without jurisdiction and on perusal of the aforesaid decision, we find that in the said case subject matter of challenge in the said writ petition was assessment order passed under Section 143(3) which Section 143(3A) and 143(3B) of the Act and not under Section 147 read with Section 144 of the Act. We am not inclined to entertain this writ petition on the ground of availability of alternative remedy by way of statutory appeal and for the reason that the remedy petitioner wants in this writ petition if granted would amount to interference with the impugned assessment order on merit for which this is not the appropriate forum and all the issues raised in the writ petition can be adjudicated by the appellate authority since there is no statutory bar in raising the grounds of challenge made out for interfering with the impugned assessment order in this writ petition.
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