https://www.taxtmi.com/caselaws?id=19180 The court dismissed the writ petition challenging the notice issued under sections 154/155 of the Income-tax Act and the rectification order enhancing the penalty amount for the assessment year 1964-65. The court found that the petitioner had alternative remedies available, including an appeal to the Income-tax Appellate Tribunal, which had been pursued unsuccessfully. As parallel proceedings for the same cause of action were not permissible, and with subsequent events including rectification and appeal, the court concluded that no relief could be granted in the writ petition. Therefore, the writ petition was dismissed, and no costs were awarded as the petitioner was not represented. en-us Wed, 22 Feb 1995 00:00:00 +0530 Wed, 04 Nov 2009 14:12:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19180 The court dismissed the writ petition challenging the notice issued under sections 154/155 of the Income-tax Act and the rectification order enhancing the penalty amount for the assessment year 1964-65. The court found that the petitioner had alternative remedies available, including an appeal to the Income-tax Appellate Tribunal, which had been pursued unsuccessfully. As parallel proceedings for the same cause of action were not permissible, and with subsequent events including rectification and appeal, the court concluded that no relief could be granted in the writ petition. Therefore, the writ petition was dismissed, and no costs were awarded as the petitioner was not represented. Case-Laws Income Tax Wed, 22 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19180