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Commissioner Of Income Tax & Ors vs Chhabil Dass Agarwal on 8 August, 2013

In the case of "Commissioner of Income Tax & Ors. Vs. Chhabil Dass Agarwal" reported in (2014) 1 SCC 603, the Hon'ble Supreme Court has held that non-entertainment of petitions under writ jurisdiction by the High Court when an efficacious alternative remedy is available is a rule of self-imposed limitation. It is within the discretion of the High Court to grant relief under Article 226 despite existence of an alternative remedy. It has further been held that a writ court, in extraordinary circumstances, may exercise the power if it comes to a conclusion that there has been a breach of the principles of natural justice or due procedure required for taking decision has not been adopted.
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