ATUL MAGAN Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) Petitioner has approached this Court seeking the following relief:

(2.) Briefly put, the case of the petitioner is as follows:

(3.) A preliminary objection has been raised by Mr. H.M. Bhatia, learned counsel for the respondent regarding maintainability of the writ petition. He submits that the petitioner has an alternative remedy to file revision before the Commissioner under Section 264 of the Income Tax Act.