TMI Blog1979 (4) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... onstitution, the petitioner has prayed that an appropriate writ, direction or order may be issued setting aside the proceedings before the AAC, Jodhpur Range, Jodhpur, initiated under s. 154 of the I.T. Act, 1961, for the alleged rectification and cancellation of the order of the AAC, Jodhpur Range, Jodhpur, dated April 26, 1978. It appears that the ITO passed an assessment order in respect of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taining the assessee's appeal against the assessment order by the ITO dated March 11, 1974, was not legal and proper in view of the CIT, Rajasthan (II), Jaipur's order under s. 263 (JC-2/prop. 263/17/74-75-8965 dated February 20, 1975). The assessee contested this application by submitting a reply dated March 5, 1979. The aforesaid application by the IAC of Income-tax is pending orders by the AAC. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Thus, it is clear, at any rate, that the preliminary objection raised by the assessee, whether the application under s. 154 is maintainable, has not been decided by the AAC, and consequently it would not be proper for us to decide this matter in exercise of our extraordinary jurisdiction, unless the assessee has first obtained the orders of the AAC, who is properly seized of the matter. So far as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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