TMI Blog2020 (9) TMI 1024X X X X Extracts X X X X X X X X Extracts X X X X ..... . The Income Tax Act, 1961, being a physical Statute, has provided for hierarchy of remedies under that and there is no justification for the assessee to bypass such an appellate remedy. The point canvassed before us as well as before the learned Single Judge is not a pure question of law, but a pure question of fact with the limits of law involved in it. Therefore, if the facts are in dispute, it is but appropriate for the appellant assessee to avail the alternate remedy provided under the Act, as the Appellate Authority is entitled to re-appreciate the facts, call for records and then take a decision. Writ appeal is dismissed, the order dated 07.11.2019 passed in the said writ petition is confirmed and the appellant is directed to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld not contend that the notice under Section 148 of the Act was not issued. The Revenue also produced the proof before the learned Single Judge in support of their contention. 6. However, the learned Single Judge dismissed the said writ petition by observing that the appellant could not canvass the merits of assessment before a Writ Court without filing a regular appeal. Accordingly, without expressing any opinion on the merits of the matter, the said writ petition was disposed of by granting liberty to the appellant to file an appeal before the concerned Authority within a period of two weeks from the date of receipt of a copy of the said order. It was also made clear that on such filing of the appeal, the same should be considered on i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Single Judge was fully justified in dismissing the said writ petition, as the appellant has got an effective alternate remedy by way of an appeal before the Commissioner of Income Tax (Appeals) concerned. The Income Tax Act, 1961, being a physical Statute, has provided for hierarchy of remedies under that and there is no justification for the assessee to bypass such an appellate remedy. The point canvassed before us as well as before the learned Single Judge is not a pure question of law, but a pure question of fact with the limits of law involved in it. Therefore, if the facts are in dispute, it is but appropriate for the appellant assessee to avail the alternate remedy provided under the Act, as the Appellate Authority is entitled to re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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