Devas Multimedia Pvt. Ltd. v. CIT (2019) 419 ITR 391 / 311 CTR 313/ 183 DTR 33/( 2020) 268 Taxman 150 (Karn.)(HC)

S. 263 : Commissioner-Revision of orders prejudicial to revenue – Order passed by the AO under direction of dispute Resolution Panel can be set aside-Alternative remedy–Writ to quash the notice u/s 263 is held to be not maintainable. [S. 144C, Art.226]

Dismissing the petition the Court held that, order passed by the AO under direction of dispute Resolution Panel can be set aside.  Writ against notice u/s. 263 is held to be not maintainable as the alternative remedy of appeal is available. (AY. 2009-10)