2023 (5) TMI 1114

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..... ction 147 of the Act is an appealable order, we are not inclined to entertain this writ petition and accordingly this writ petition is dismissed. However, dismissal of this writ petition will have no impact if the appeal is filed by the petitioner against the aforesaid order under Section 147 of the Act, if so aggrieved. If the appeal is filed by the petitioner against the aforesaid order under .....

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..... In view of the admitted position that final assessment order under Section 147 of the Act has already passed which is not the subject mater of challenge in this writ petition and further that the order under Section 147 of the Act is an appealable order, I am not inclined to entertain this writ petition and accordingly this writ petition being WPA 6378 of 2023 is dismissed. However, dismissa .....

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