https://www.taxtmi.com/caselaws?id=288614 The High Court of Madras held that challenging an order of assessment under Section 143(3) of the Income Tax Act, 1961 through a writ petition without first availing the appeal remedy before the Commissioner of Income Tax (Appeals) was not maintainable. The Court granted permission to withdraw the writ petition and the appeal, allowing the appellant to file an appeal before the Commissioner of Income Tax (Appeals) within 30 days, emphasizing that the Appellate Authority should decide the appeal on merits without being influenced by the Single Judge's observations in the writ petition. en-us Wed, 09 Jan 2019 00:00:00 +0530 Fri, 19 Jun 2020 10:30:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288614 The High Court of Madras held that challenging an order of assessment under Section 143(3) of the Income Tax Act, 1961 through a writ petition without first availing the appeal remedy before the Commissioner of Income Tax (Appeals) was not maintainable. The Court granted permission to withdraw the writ petition and the appeal, allowing the appellant to file an appeal before the Commissioner of Income Tax (Appeals) within 30 days, emphasizing that the Appellate Authority should decide the appeal on merits without being influenced by the Single Judge's observations in the writ petition. Case-Laws Income Tax Wed, 09 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288614