TMI Blog2012 (7) TMI 642X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Court under Article 226 of the Constitution - petitioner has already availed the alternate remedy of appeal - Writ Petition dismissed - Writ Petition No. 1634 of 2011 - - - Dated:- 29-9-2011 - Shantanu Kemkar and Prakash Shrivastava, JJ. P.M. Choudhary for the Petitioner. R.L. Jain and Ms. Veena Mandlik for the Respondent. ORDER 1 . By this Writ Petition the petitioner h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rissa [1983] 142 ITR 663 and Asstt. CCE v. Dunlop India Ltd. [1985] 154 ITR 172. He has also placed reliance upon the Division Bench judgment of the Bombay High Court in the matter of Indrakumar Patodia v. ITO [2011] 13 taxmann.com 7 wherein it has been held that the Writ Petition challenging the assessment order cannot be entertained as the assessee has an alternate remedy of filing an a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion when alternate remedy of appeal was available under Section 246(1) of the IT Act. 3. As against this, learned counsel appearing for the petitioner submitted that since the jurisdiction of the assessing authority is under challenge, therefore, the writ is maintainable. He has placed reliance upon the Division Bench judgment in the matter of Smt. Savita Garg v. CIT [2007] 159 Taxman 373 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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