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2024 (5) TMI 505 - DELHI HIGH COURTValidity of assessment u/s 153C - alternate efficacious remedy exists - whether before passing the impugned order, an opportunity of hearing was given to the assessee and if the answer is in the affirmative, then whether the AO has duly considered the assessee’s reply? - HELD THAT:- This Court can exercise the writ jurisdiction, in the presence of an alternate efficacious remedy, on the quartet of exigencies namely where: (a) the writ petition has been filed for the enforcement of a fundamental right protected by Part III of the Constitution; (b) there has been a violation of the principles of natural justice; (c) the order or proceedings are wholly without jurisdiction; or (d) the vires of legislation is challenged. However, it is crystal clear that the present is not the case where the principles of natural justice have not been met or the AO has not duly applied his mind before passing the impugned order. Therefore, there is no occasion for this Court to exercise the extraordinary powers enshrined under Article 226 of the Constitution as none of the exigencies noted above have been met in the instant case. Therefore, we find ourselves unable to invoke writ jurisdiction to set aside the impugned order. Writ petition is dismissed and disposed of, along with pending applications, if any.
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