TMI Blog1990 (8) TMI 403X X X X Extracts X X X X X X X X Extracts X X X X ..... t. 21st Feb., 1989 and 9th Aug., 1989 passed by the Tribunal dismissing the petitioner's applications under s. 254 of the Act. 2. The said applications were dismissed without according any opportunity to the petitioner to be heard. A Full Bench of this Court in the case of Smart P. LTD.vs. ITAT (1990) 82 CTR (Del) 34 (FB): (1990) 182 ITR 384(Del) (FB) has held that an opportunity of being h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , therefore, an opportunity of hearing has to be granted before an application under s. 254 is disposed of. 3. Shri Pandey has, however contended that an alternative remedy is open to the petitioner which the petitioner has not availed of. When an application under s. 254 is disposed of, a reference under s. 256 (1) can be filed. This has been so held by us in CIT vs. K. L. Bhatia (1990) 84 CTR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pire that by itself can be no ground to persuade this Court to exercise its jurisdiction under Art. 226. When an adequate alternate remedy is provided to a citizen under the statue it is an exercise of sound discretion that the Court should refrain from exercising its extraordinary jurisdiction under Art. 226 of the Constitution. 4. In view of the fact that the petitioner had alternative remedy ..... X X X X Extracts X X X X X X X X Extracts X X X X
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