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2022 (2) TMI 1332 - HC - Income TaxMaintainability of orders passed by ACIT u/s 179 - respondents raises a preliminary objection to the maintainability of the writ petitions on the ground that the petitioners have an alternative effective remedy by way of revision petitions u/s 264 - learned counsel for the petitioners wishes to withdraw the present writ petitions with liberty to file revision petitions. HELD THAT:- With the aforesaid liberty, the present writ petitions along with pending applications stand disposed of. It is clarified that in the event the revision petitions are filed within two weeks, the matters shall not be dismissed on the ground of limitation. The rights and contentions of all the parties are left open.
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