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2021 (5) TMI 119 - HC - Income TaxAssessment u/s 144 challenged - parallel remedies - standing counsel pointed out that in respect of the impugned order, the petitioner has already filed an appeal before the appellate authority and that the appeal petition is pending before the Commissioner of Income Tax (Appeals) - HELD THAT:- We sustain the said objection. It is well settled that a litigant cannot pursue parallel remedies. Of course, in the affidavit filed in support of the writ petition, it has been fairly stated that the petitioner had already filed an appeal. But then, the claim is made that the appellate authority cannot decide the issue raised in the writ petition. We cannot appreciate such a conduct. Mere filing of the appeal before the appellate authority will not foreclose the right of the petitioner to move the writ court. But then, the appeal should have been withdrawn. Without withdrawing the appeal, one cannot parallely maintain the two. In any event, the learned standing counsel would point out that the appellate authority is very much competent to go into all the contentions raised in the writ petition. Therefore, leaving open the right of the petitioner to pursue the appeal remedy, this writ petitions are dismissed
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