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TMI Blog2019 (3) TMI 1677X X X X Extracts X X X X X X X X Extracts X X X X ..... peal before Commissioner Appeals challenging the assessment order. The petitioner can raise all the grounds as raised in the present petition in the substantive appeal filed. Petition dismissed. - Writ Petition No. 13955 of 2018 - - - Dated:- 12-3-2019 - S. V. Gangapurwala and A. M. Dhavale, JJ Chandak Raviraj R., Adv. for the Petitioner. Alok M Sharma, Adv. and Sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1] 41 ITR 191 (SC). 3.1 In all these judgments referred to above, the party had not availed the remedy of appeal and had challenged the order in a petition under Article 226 of the Constitution of India. 3.2 In the present case, the petitioner has already availed remedy of appeal by filing substantive appeal before Commissioner Appeals challenging the assessment order. The petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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