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2023 (4) TMI 1384

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..... PETITIONER MRS KALPANAK RAVAL (1046) FOR THE RESPONDENT ORAL ORDER (PER : HONOURABLE MR. JUSTICE N.V.ANJARIA) Heard learned advocate Mr. S.N. Divetia for the petitioner and learned advocate Mr. Karan Sanghani for respondent revenue. 2. What is prayed in this petition by the petitioner assessee is to set aside the order of assessment dated 29.09.2021 passed by the Assessing Officer in respec .....

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..... rder of assessment and that the appeal is already filed by the petitioner, this Court is not inclined to exercise its extraordinary jurisdiction. 3.2 It is trite that when alternative statutory remedy is available, the petitioner has to first exhaust the same and writ petition in all ordinary circumstances would not be entertained. 4. Appeal under section 246A of the Act is pending before the ap .....

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..... ommunicated for its implementation to the authority concerned, who may be dealing with the appeal of the petitioner. 6. At this stage, the learned advocate for the writ petitioner submits that the stay granted by this Court may be directed to be continued till the appeal is decided. 6.1 It transpires from the record that while passing the order dated 30.11.2022, this Court directed the responden .....

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