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2018 (4) TMI 1001 - HC - Income TaxMaintainability of Writ petition - alternate remedy of appeal - manner in which objection considered - Held that:- There appears to be no allegation of the violation of principles of natural justice, as the petitioner has been given an opportunity to file their objections to the draft assessment order. What is now agitated before this Court is with regard to the manner, in which, the objections were considered and it is alleged that the finding rendered by the respondent in the impugned assessment order is purely based on surmises and conjectures. However, this challenge is only in respect of two issues, which have been mentioned in the impugned assessment order, as, in respect of other issues, the petitioner itself is in the process of filing an appeal before the Commissioner of Income Tax (Appeals). Thus a piecemeal challenge to the impugned order should not be encouraged, more particularly when factual issues are involved and it is but proper for the petitioner to avail the statutory appeal remedy and not to by-pass the same. This Court finds that this is not a fit case where the discretionary jurisdiction under Article 226 of The Constitution of India should be exercised - writ petition is held to be not maintainable and the petitioner is granted liberty to avail the alternate remedy of appeal before the Appellate Authority
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