2019 (7) TMI 881

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..... inst him then to carry the issue further in appeal to CIT (Appeals) and then to the Tribunal in second appeal and then to the High Court under Section 260-A of the Income Tax Act, if the occasion so arises in appeal. We are not, therefore, inclined to interfere with impugned order passed by the High Court in view of the liberty granted above. Assessing Officer shall decide all the issues str .....

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..... o the petitioner (assessee)is legal or not. In our view, the proper remedy of the petitioner-assessee would be to raise all pleas before the Assessing Officer in assessment proceedings and if it is decided against him then to carry the issue further in appeal to CIT (Appeals) and then to the Tribunal in second appeal and then to the High Court under Section 260-A of the Income Tax Act, if .....

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