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2020 (9) TMI 1024 - HC - Income TaxReopening of assessment u/s 147 - No notice issued u/s 148 - alternate remedy - as per revenue that the notice was dispatched to the appellant – writ petitioner from Teynampet Post Office through speed post and also produced the proof before the learned Single Judge - HELD THAT:- Learned Single Judge was fully justified in dismissing the said writ petition, as the appellant has got an effective alternate remedy by way of an appeal before the Commissioner of Income Tax (Appeals) concerned. The Income Tax Act, 1961, being a physical Statute, has provided for hierarchy of remedies under that and there is no justification for the assessee to bypass such an appellate remedy. The point canvassed before us as well as before the learned Single Judge is not a pure question of law, but a pure question of fact with the limits of law involved in it. Therefore, if the facts are in dispute, it is but appropriate for the appellant – assessee to avail the alternate remedy provided under the Act, as the Appellate Authority is entitled to re-appreciate the facts, call for records and then take a decision. Writ appeal is dismissed, the order dated 07.11.2019 passed in the said writ petition is confirmed and the appellant is directed to file the appeal before the concerned Commissioner of Income Tax (Appeals) within a period of 30 days from the date of receipt of a copy of this judgment.
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