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    <title>2023 (2) TMI 126 - GUJARAT HIGH COURT</title>
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    <description>The Court rejected the petition seeking to quash a notice and assessment order for assessment year 2013-14, emphasizing that the dismissal does not prejudice the petitioner&#039;s rights. The Court noted that the base order being challenged was passed without following due procedure and in breach of legal directions. It declined further intervention, stating the petitioner cannot pursue both the petition and the appeal simultaneously. The matter was left for the Appellate Authority to comprehensively consider, including the issues raised in the petition.</description>
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      <description>The Court rejected the petition seeking to quash a notice and assessment order for assessment year 2013-14, emphasizing that the dismissal does not prejudice the petitioner&#039;s rights. The Court noted that the base order being challenged was passed without following due procedure and in breach of legal directions. It declined further intervention, stating the petitioner cannot pursue both the petition and the appeal simultaneously. The matter was left for the Appellate Authority to comprehensively consider, including the issues raised in the petition.</description>
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