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2024 (5) TMI 1025 - MADHYA PRADESH HIGH COURTValidity of order u/s 147 r/w 144 r/w 144B - primary contention was the response to the show-cause notice, where the petitioner claimed to have filed a partial response, disputed by the respondents initially - HELD THAT:- At this stage without making any observation on the merits of the case, we deem it appropriate to consider the present writ petition on the strength of ratio of Whirlpool Corporation [1998 (10) TMI 510 - SUPREME COURT], Magadh Sugar & Energy Ltd.[2021 (10) TMI 691 - SUPREME COURT] and Dinesh Kumar Chhaganbhai Nandani [2023 (6) TMI 935 - GUJARAT HIGH COURT] . There is no complete bar in entertaining the writ petition in spite of existence of an alternate statutory remedy of appeal. Since the order has been passed in utter violation of principle of natural justice, therefore, the exception to Rule of alternate remedy arises in terms of circumstances enumerated by Hon'ble the Apex Court in Magadh Sugar & Energy Ltd. [2021 (10) TMI 691 - SUPREME COURT]. For the reasons recorded hereinabove, we deem it appropriate to quash the impugned order, however with the liberty to the assessing officer to pass a fresh order in accordance with law, preferably within one month from the date of receipt of certified copy of this order. The assessee would also be at liberty to supplement to his partial reply by way of detailed reply within one week from today.
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