2021 (5) TMI 119

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..... ing before the Commissioner of Income Tax (Appeals) - HELD THAT:- We sustain the said objection. It is well settled that a litigant cannot pursue parallel remedies. Of course, in the affidavit filed in support of the writ petition, it has been fairly stated that the petitioner had already filed an appeal. But then, the claim is made that the appellate authority cannot decide the issue raised in th .....

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..... he Respondent : Mr.N.Dilipkumar, Standing counsel COMMON ORDE R Heard the learned counsel on either side. 2.The orders impugned in this writ petition was passed under Section 144 of the Income Tax Act, 1961 whereby the assessing authority passed the same on best judgment assessment basis. The learned standing counsel in Para 4 of the counter affidavit would point out that in respect of .....

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..... t. But then, the appeal should have been withdrawn. Without withdrawing the appeal, one cannot parallely maintain the two. In any event, the learned standing counsel would point out that the appellate authority is very much competent to go into all the contentions raised in the writ petition. 5.Therefore, leaving open the right of the petitioner to pursue the appeal remedy, this writ petitio .....

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