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2021 (2) TMI 491 - HC - Income TaxBlack Money (Undisclosed Foreign Income and Assets) and Imposition of Tax - a preliminary objection raised that there was no undisclosed foreign income and asset, and which objection has been dismissed by the respondent - It is contended that the said dismissal is contrary to the preponderance of probabilities and the petitioner is thus entitled to maintain the petition - HELD THAT:- As remedy against the order of assessment and whether in the said remedy, it will be open to the petitioner to also assail the finding with respect to the existence of the jurisdictional fact. Though we are of the prima facie opinion that a better course, in view of the line of judgments falling from D.P. Maheshwari Vs. Delhi Administration [1983 (9) TMI 317 - SUPREME COURT] would be to not entertain this writ petition at this stage and to allow the petitioner to avail of the appellate remedy and if the same is draconian, to at that stage interfere with the condition for maintaining an appeal, if found to be too harsh, but it is deemed appropriate to consider. Issue notice. Notice is accepted by the counsel for the respondent.
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