2019 (5) TMI 365

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..... the order of assessment is passed, the petitioner applied for rectification before the same Authority, such rectification application was decided sometime later. Though substantial relief was granted to the petitioner, the same does not fully satisfied the petitioner. It would be open for the petitioner to file appeal before the Appellate Authority. If the petitioner files such appeal latest by .....

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..... petitioner, we are not inclined to entertain the petition. 4. Learned counsel for the petitioner has made strenuous efforts to persuade us to bypass such remedy arguing that pure question of law arises and that the order of Assessing Authority suffers from breach of natural justice. However, for multiple reasons, we are not inclined to accede this suggestion. Firstly, as noted, there is .....

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..... rectification before the same Authority, such rectification application was decided sometime later. Though substantial relief was granted to the petitioner, the same does not fully satisfied the petitioner. 6. Under these circumstances, the petition is disposed of with following directions:- i. It would be open for the petitioner to file appeal before the Appellate Authority. If .....

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