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2009 (12) TMI 228 - HC - Income TaxRight of assessee- on a writ petition by the assessee raising questions under article 265 and 300A of the Constitution of India, relating to the right of the assessee to be taxed on net income and not on the gross income. Held that- dismissing the petition, that no particulars having been stated in the petition by the assessee the petition deserved to be dismissed on this ground alone. The order passed by the Tribunal, partly allowing the appeal of the assessee against the order of the Commissioner (Appeals) in respect of the assessment year 1988-89 was appealable under section 260A of the Act. where a statute creates a right or liability and also prescribes the remedy or procedure for the enforcement of that right or liability, resort must be had to that statutory remedy rather than invoking the extraordinary and prerogative writ jurisdiction of the High Court under article 226 of Constitution of India.
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