2022 (2) TMI 635

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..... e Appellant. Shri V. Sridharan, Sr. Advocate, Ms. Charanya Lakshmikumaran, AOR, Anand Nainavati, Aditya Bhattacharya, Ms. Apeksha Mehta and Ms. Mounica Kasturi, Advocates, for the Respondent. ORDER Leave granted. 2. Feeling aggrieved and dissatisfied with the impugned Judgment and Order dated 9-1-2020 passed by the High Court of Gujarat at Ahmedabad in R/Special Civil Application No. 1255 .....

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..... t petition against the O-I-O without availing the alternative statutory remedy available to the Assessing Officer by way of appeal, the High Court has not at all dealt with the same in detail. It cannot be disputed that there are no specific findings given by the High Court that the Assessing Officer who passed the O-I-O lack total jurisdiction. As such it cannot be said that there was total lack .....

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..... eals. However, has requested to make observations that if appeal is preferred within a period of four weeks from today the same be entertained without raising the issue of limitation and it may be suitably observed that all the contentions which may be available to the respective parties are kept open. 6. In view of the above, the impugned judgment and order passed by the High Court dated 9- .....

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