9911796707
TMI Blog1998 (2) TMI 114X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner seeks to lay challenge to an order of assessment dated March 29, 1995, passed by the Income-tax Officer, and the order dated February 21, 1997, passed by the Commissioner of Income-tax (Appeals) whereby he has set aside the assessment order dated March 29, 1995, and sent the matter back for assessment afresh. A preliminary objection has been raised to the maintainability of the writ petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cumstances of the case the Commissioner of Income-tax (Appeals) should have annulled the assessment proceedings instead of directing a remand. Learned counsel also submitted that the petitioner is seeking a writ of certiorari wherein the bar of availability of alternate remedy is not attracted and the impugned order of assessment having been framed in violation of the principles of natural justice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or standing counsel for the respondent has submitted that the present one is not a case where the order of assessment can be annulled. The order of remand was justified and it is only in a very limited category of cases where the power to annul an assessment can be exercised by the appellate authority, such as one, where the assessment is void ab initio, which the order in the case at hand is cert ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner liberty of bypassing the statutory remedy of appeal. The petition is dismissed on the ground of availability of an alternative efficacious remedy of appeal before the Tribunal. The petitioner is at liberty to file the appeal and seek condonation of delay in filing the appeal praying for exclusion of time lost in prosecuting this petition under sections 5 and 14 of the Limitation Act. - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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