2009 (10) TMI 59

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..... t petitions challenging the final order of the Income Tax Appellate Tribunal dated 27.11.2000 after six years on 14.6.2006. There is no proper reason given for the delay. In any event, the writ petitions are not maintainable in view of the alternative remedy provided under the statute - Both the writ petitions are, therefore, dismissed on the ground that the writ petitioner has failed to pursue th .....

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..... . 3. The orders, which are challenged in the two writ petitions, are final orders passed by the Income Tax Appellate Tribunal in terms of Section 254(1) of the Income Tax Act, 1961. As against such orders, if the assessee is aggrieved, he is entitled to file an appeal before this court under Section 260A(1) of the Income Tax Act, 1961, which reads as follows:- "260A.(1) An appeal shall lie to th .....

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