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DR. K. SATYANARAYANA versus INCOME-TAX APPELLATE TRIBUNAL


The alternative to the remedial scheme provided under the Income Tax Act cannot be entertained by the Tribunal Writ Petition challenging the validity of the Tribunal's order that the interim writ can be obtained in the jurisdictional interim order that it may be for the purpose of entertaining the writ petition. There is no basis that the Tribunal failed to process the decision. The High Court Tribunal considered and distinguished the High Court decision.

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