IT : Assessee cannot challenge in writ petition Show Cause Notice issued under section 153C without exhausting remedy of filing replies to it . It is settled law that where an alternate remedy is available to aggrieved party, it must exhaust the same before approaching the Writ Court. If assessee approaches HC by filing writ petition without exhausting the alternate remedy of filing replies to SCN, HC ought not to entertain writ petition but direct assessee to file replies to SCN first
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