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HC directed assessee to file appeal before CIT(A) as issue was integral part of assessment order

August 22, 2019[2019] 108 340 (Delhi)/[2019] 419 ITR 370 (Delhi)

INCOME TAX: Where demand raised by revenue under section 115QA against assessee, was an integral part of impugned assessment order, alternate remedy of filing appeal before Commissioner (Appeals) being available to assessee, writ against same is not maintainable
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