TMI Blog2023 (1) TMI 674X X X X Extracts X X X X X X X X Extracts X X X X ..... PUNJAB HARYANA HIGH COURT] held in the impugned judgment observing that the writ petition would not be maintainable in view of the alternative remedy - proceedings initiated are yet to be concluded by a statutory authority. HELD THAT:- We with the petitioner that the impugned judgment rejecting the writ petition on the ground of alternative remedy does not take into consideration several ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the present case after having examined the notice under Section 148A (b) including the annexure thereto, the reply filed by the petitioner and the order under Section 148A (d) of the Income Tax Act, 1961. - HON'BLE MR. JUSTICE SANJIV KHANNA AND HON'BLE MR. JUSTICE M.M. SUNDRESH For the Petitioner(s) Mr. Rana Gurtej Singh, Adv. Ms. Ravinder Singh, Adv. Ms. Raveesha Gupta, Adv. Ms ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in depth consideration keeping in view the earlier case law. Accordingly, we set aside the observations made by the High Court in the impugned judgment observing that the writ petition would not be maintainable in view of the alternative remedy, clarify that this issue would be examined in depth by the High Court if and when it arise for consideration. We do deem it open to examine this issue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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