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2021 (2) TMI 330 - HC - Income TaxAlternate remedy - Second round of litigation - Petitioner had approached this court seeking credit for TDS as per TRACES site in 26AS - petitioner has filed rectification applications under Section 154 seeking the same reliefs as well as for interest under Section 244A - Petitioner makes a prayer for directions to the respondents to comply with the earlier directions given by this court and also claims reliefs which were sought in the first round - HELD THAT:- The present writ petition, is ex-facie not maintainable. The petitioner cannot seek the same reliefs, as were sought in the earlier petition. As regards failure on the part of the Respondent in complying with the directions, the petitioner has the remedy of invoking the contempt jurisdiction of this Court. In this view of the matter, the present writ petition is dismissed with liberty to the petitioner to avail its remedy available under law regarding non-compliance of the orders passed by this court.
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