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2022 (8) TMI 628 - HC - Income TaxValidity of reopening of assessment u/s 148 - non-issuance of sanction order under Section 151 by competent authority - Maintainability of writ petition when alternative statutory remedy is available - Ld. Single Judge observed that writ petition can be entertained in exceptional circumstances and the case presented by the petitioner was not a case of that kind which required invocation of power under Article 226 of the Constitution of India and holding thus, relegated the petitioner to avail alternative remedy available under Section 246(A) - HELD THAT:- HELD THAT:- We concur with the observation of the learned Single Judge that present is not a case warranting exercise of powers under Article 226 of the Constitution of India, having regard to the fact that the petitioner has adequate efficacious alternative remedy. We are, however, of the opinion that if the learned Single Judge wanted the petitioner to avail alternative remedy, findings as recorded in paragraphs 6 and 7 ought not to have been recorded. We are not inclined to examine in the present proceeding whether the findings recorded by the learned Single Judge is correct or not, as we have opined that the petitioner may avail alternative remedy. In order not to cause any prejudice to the petitioner, we make it clear that the findings recorded by the learned Single Judge will not come in the way of the petitioner urging the very same points as well as other points before the appellate authority and the appellate authority, without being influenced by any such findings recorded by the learned Single Judge, in the event of filing of any appeal, shall decide the same in accordance with law.
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