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2019 (9) TMI 556 - HC - Income TaxMaintainability of appeal - low tax effect - entire tax effect in the instant writ appeal is less than a sum of ₹ 2 Lakhs - HELD THAT:- The writ petition has been filed by the assessee, in view of their being no remedy provided under the Income-tax Act to challenge the impugned order under the provisions of the Income-tax Act. In the absence of an alternative remedy, the writ jurisdiction was invoked. In case an alternative remedy was provided for under the Income-tax Act, in that event, an appeal would have to be filed, which would then be covered by the monetary limit. Only because an alternative remedy is not provided and the assessee was compelled to file a writ petition, the Revenue cannot take advantage of it. Therefore, for the Revenue to contend, that they are protected by the Circular in writ matters may not be correct. Therefore,entire tax effect is less than ₹ 2 Lakhs, we do not find it appropriate to venture into the merits of the appeal. Consequently, the appeal is dismissed.
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