https://www.taxtmi.com/caselaws?id=37179 High Court declined to invoke Article 226 to quash or stay pending rectification proceedings under section 154 while the AAC remained seized of the matter and had not decided the assessee's preliminary objection on maintainability. The court held that, absent decided illegality or special circumstances, the issue should first be determined by the AAC, and pre-emptive writ interference was unwarranted. It also indicated that the AAC should decide the maintainability objection first and, if the objection is overruled, give the assessee adequate opportunity to pursue remedies before passing any final order on the section 154 application. en-us Thu, 26 Apr 1979 00:00:00 +0530 Sat, 27 Mar 2010 11:24:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37179 High Court declined to invoke Article 226 to quash or stay pending rectification proceedings under section 154 while the AAC remained seized of the matter and had not decided the assessee's preliminary objection on maintainability. The court held that, absent decided illegality or special circumstances, the issue should first be determined by the AAC, and pre-emptive writ interference was unwarranted. It also indicated that the AAC should decide the maintainability objection first and, if the objection is overruled, give the assessee adequate opportunity to pursue remedies before passing any final order on the section 154 application. Case-Laws Income Tax Thu, 26 Apr 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37179