2023 (8) TMI 1424

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ng appealable under the provisions of Section 253 of Income Tax Act, 1961, writ petition should not be entertained - HELD THAT:- As there is force in this submission. Writ petition is disposed off reserving liberty to the Petitioner to avail the remedy of appeal as indicated by the Counsel for the Revenue. All contentions are kept open. If appeal is filed within a period of four weeks the question .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ndicated by the Counsel for the Revenue. All contentions are kept open. If appeal is filed within a period of four weeks the question of limitation, latches & delay shall pale into insignificance. Since Petitioner is being nonsuited on the ground of availability of alternate remedy as insisted upon by the Revenue, no precipitatory action shall be taken against the petitioner under the impugned or .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X