2021 (5) TMI 119

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..... ajan For the Respondent : Mr.N.Dilipkumar, Standing counsel COMMON ORDE R Heard the learned counsel on either side. 2.The orders impugned in this writ petition was passed under Section 144 of the Income Tax Act, 1961 whereby the assessing authority passed the same on best judgment assessment basis. The learned standing counsel in Para 4 of the counter affidavit would point out that in respect .....

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..... But then, the appeal should have been withdrawn.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. 5.Therefore, leaving open the right of the petitioner to pursue the appeal remedy, this writ petitions are .....

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