TMI Blog2015 (1) TMI 1397X X X X Extracts X X X X X X X X Extracts X X X X ..... GH COURT - TMI - Reassessment u/s 147 - stay petition - recovery proceedings - Held that:- As the appeal preferred by this petitioner is pending before Commissioner (Appeals), we are not inclined to decide the issue raised by this petitioner in the petition because the petitioner has already availed the efficacious alternative remedy. Thus, the petitioner is not remediless against the actions of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment order passed by the respondents on 25th March, 2014. - W.P. (T) No. 5557 of 2014. - - - Dated:- 20-1-2015 - HON'BLE MR. JUSTICE D.N. PATEL AND HON'BLE MR. JUSTICE PRAMATH PATNAIK For the Petitioner : Mr. Ashok Kumar Jha, Advocate For the Respondent : Mr. Deepak Roshan, ORDER Per D.N. Patel, J.: 1. Counsel appearing for the petitioner submitted that peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . On 20.01.2012 the assessment was over and thereafter for reassessment the notices under Section 148 were issued. It further appears that reassessment order has also been passed on 25.03.2014. Against this reassessment order under Section 246 of the Income Tax Act, appeal has been preferred before the Commissioner of Income Tax (Appeals). The appeal is pending before the appellate authority. This ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the respondent will start the recovery procedure initially by issuing letters and thereafter by coercive methods. Nothing is unusual or illegal in this unless the stay application is preferred and stay is obtained by this petitioner in its appeal which is pending before the appellate authority. 5. As no stay application has been preferred by this petitioner before the Commissioner (Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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