Writ not maintainable if appeal could be filed against order of ITAT

IT: Where Tribunal dismissed time barred miscellaneous petition against its order upholding applicability of Explanation 2 to section 2(22) holding that loans and advances made to directors of company were taxable as 'deemed dividend', assessee, if dissatisfied, could have preferred an appeal under section 260A before High Court; writ jurisdiction against dismissal order was not maintainable

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