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2020 (3) TMI 395 - HC - Income TaxReopening of assessment u/s 147 - alternative and efficacious remedy - HELD THAT:- In the existence of an alternative and efficacious remedy, it would be improper for a writ court to exercise its jurisdiction. The question of whether the notice issued under Section 147 of the Act is justified or not is once again a question of fact. As questions of fact cannot be gone into by a writ court, it would necessarily have to be done by the concerned authorities. Even assuming that the learned Single Judge exercised the writ jurisdiction, then a reference as to why the alternative remedy is not an efficacious remedy would have to spelt out. Even on considering the alternative and efficacious remedy, we do not find that the rights of the petitioner are infringed only because he has to file an appeal against the said order. We are of the view that there is no reason to interfere with the well considered order passed by the learned Single Judge. Hence, the writ appeal is dismissed.
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