TMI Blog2022 (4) TMI 413X X X X Extracts X X X X X X X X Extracts X X X X ..... against the impugned assessment order under Section 147 read with Section 144 of the Act. On the face of the grounds itself taken in the writ petition it appears to me that petitioner wants this Court to interfere with the impugned assessment order actually on merit by avoiding the remedy of statutory appeal available to him before the CIT appeal under the statute. Petitioner in support of his co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it for which this is not the appropriate forum and all the issues raised in the writ petition can be adjudicated by the appellate authority since there is no statutory bar in raising the grounds of challenge made out for interfering with the impugned assessment order in this writ petition. - W.P.A. 3288 of 2022 - - - Dated:- 7-3-2022 - Md. Nizamuddin, J. Mr. Himangshu Kumar Ray. for the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ery was made that is there any statutory bar under Section 246A of the Income Tax in filing appeal against the impugned assessment order under Section 147 read with Section 144 of the Act. On the face of the grounds itself taken in the writ petition it appears to me that petitioner wants this Court to interfere with the impugned assessment order actually on merit by avoiding the remedy of statutor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atutory appeal and for the reason that the remedy petitioner wants in this writ petition if granted would amount to interference with the impugned assessment order on merit for which this is not the appropriate forum and all the issues raised in the writ petition can be adjudicated by the appellate authority since there is no statutory bar in raising the grounds of challenge made out for interferi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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