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TMI Blog2019 (10) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... ncome Tax X X X X Extracts X X X X X X X X Extracts X X X X ..... the five stay petition of the appellant are disposed of accordingly." 4. Sri. Anil D. Nair contends that the remedies available to the assessee under Section 220(6) and Section 251(1)(c) of the I. T. Act are independent. The petitioner assessee has the discretion and liberty to avail one of the remedies of appeal. Having already availed the remedy of appeal under Section 246 of the I. T. Act, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal or the principle laid down by this Court in the Full Bench judgment referred to above. According to him, the second respondent reminds the first option available and issue ought not to be raised by filing the writ petitions. He alternatively contends that, if the petitioner is not convinced with the conclusion in Ext.P4, the second respondent does not have objection to reconsider the reque ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court is convinced by the alternative submission made by the learned counsel appearing for the respondents. Hence, Ext.P4 common order is set aside. The matter is remitted to second respondent for consideration and disposal of Ext. P3 stay petitions in all the writ petitions preferably within two months from the date of receipt of a copy of the judgment. There shall be stay of coercive steps agai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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