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TMI Blog2023 (12) TMI 1376X X X X Extracts X X X X X X X X Extracts X X X X ..... of the statute and in violation of the principles of natural justice - HELD THAT:-Instead of exhausting the remedy, the appellant rushed to this court with a writ petition. The appellant was put to notice, and after that, the assessment proceedings were completed. In exercising the power of judicial review under Article 226 of the Constitution of India, this court cannot consider the merits of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l itself or the stay application within a period of one month from the receipt of the same after hearing both sides. Needless to say, during the said period of one month, recovery proceedings against the appellant for recovery of the amounts confirmed by the assessment order shall be kept in abeyance. - THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR AND THE HONOURABLE DR. JUSTICE KAUSER EDA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the statutory appellate remedy. It is challenging the said judgment; the appellant is before us. 3. We have heard Sri. Anil D. Nair, the learned counsel for the appellant and Sri.P.R.Ajith Kumar, the learned standing counsel for the Income Tax Department. 4. The appellant has a statutory remedy of appeal against the assessment order. Instead of exhausting the remedy, the appellant rushed to this c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Authority against the impugned assessment order within a period of one week from today. The appellant is also free to file an application for stay. If such an appeal and stay application are filed, the Appellate Authority is directed to consider and dispose of either the appeal itself or the stay application within a period of one month from the receipt of the same after hearing both sides. Needle ..... X X X X Extracts X X X X X X X X Extracts X X X X
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