https://www.taxtmi.com/caselaws?id=407240 The court held that a writ petition under Section 144 of the Income Tax Act was not maintainable when an appeal was already pending before the Commissioner of Income Tax (Appeals). Emphasizing the prohibition on pursuing parallel remedies, the court dismissed the writ petition, advising the petitioner to withdraw the appeal before seeking relief through the writ court. The decision did not assess the case's merits and imposed no costs, underscoring the need for adherence to proper legal procedures and avoiding simultaneous proceedings for orderly dispute resolution. en-us Mon, 22 Mar 2021 00:00:00 +0530 Tue, 04 May 2021 08:53:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407240 The court held that a writ petition under Section 144 of the Income Tax Act was not maintainable when an appeal was already pending before the Commissioner of Income Tax (Appeals). Emphasizing the prohibition on pursuing parallel remedies, the court dismissed the writ petition, advising the petitioner to withdraw the appeal before seeking relief through the writ court. The decision did not assess the case's merits and imposed no costs, underscoring the need for adherence to proper legal procedures and avoiding simultaneous proceedings for orderly dispute resolution. Case-Laws Income Tax Mon, 22 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407240