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The High Court dismissed the writ petition filed against the Assessment Order, as the petitioner had already availed the statutory remedy of filing an appeal before the Commissioner of Income Tax (Appeals) [CIT(A)], which is presently pending. The Court held that the petitioner cannot approach the Court to evade payment of the statutory deposit required while preferring the appeal. The petitioner was granted liberty to file necessary applications before the CIT(A), raising all grounds to assail the Assessment Order. The CIT(A) was directed to hear and dispose of the pending appeal as per the provisions of law.
The High Court dismissed the writ petition filed against the Assessment Order, as the petitioner had already availed the statutory remedy of filing an appeal before the Commissioner of Income Tax (Appeals) [CIT(A)], which is presently pending. The Court held that the petitioner cannot approach the Court to evade payment of the statutory deposit required while preferring the appeal. The petitioner was granted liberty to file necessary applications before the CIT(A), raising all grounds to assail the Assessment Order. The CIT(A) was directed to hear and dispose of the pending appeal as per the provisions of law.
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