https://www.taxtmi.com/caselaws?id=418187 The Court dismissed the petition under Article 226 seeking relief, including quashing an assessment order, despite the pending appeal under Section 246A of the Income Tax Act. The Court found the petition maintainable for adjudication on merits based on uncontroverted facts and statutory violations. The petitioner's claim of denial of the right to a personal hearing under Faceless Assessment was not addressed, emphasizing the pending appeal's relevance. The Court highlighted the importance of interpreting taxing statutes based solely on the language used and granted the petitioner liberty to pursue the remedy of appeal without making findings on the claim's merits. en-us Fri, 28 Jan 2022 00:00:00 +0530 Thu, 10 Feb 2022 08:55:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418187 The Court dismissed the petition under Article 226 seeking relief, including quashing an assessment order, despite the pending appeal under Section 246A of the Income Tax Act. The Court found the petition maintainable for adjudication on merits based on uncontroverted facts and statutory violations. The petitioner's claim of denial of the right to a personal hearing under Faceless Assessment was not addressed, emphasizing the pending appeal's relevance. The Court highlighted the importance of interpreting taxing statutes based solely on the language used and granted the petitioner liberty to pursue the remedy of appeal without making findings on the claim's merits. Case-Laws Income Tax Fri, 28 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418187