https://www.taxtmi.com/caselaws?id=459672 Where an effective statutory appeal against an assessment order has already been filed under Section 246A of the Income-tax Act, writ jurisdiction is ordinarily not exercised to examine the merits of the assessment, demand or penalty notices. The court declined to entertain the merits challenge and left the assessee to pursue the pending appeal. As the appeal remained pending, interim restraint against coercive recovery was continued to avoid prejudice, and the appellate authority was directed to dispose of the appeal expeditiously within a fixed period. en-us Mon, 24 Apr 2023 00:00:00 +0530 Sat, 21 Dec 2024 21:24:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459672 Where an effective statutory appeal against an assessment order has already been filed under Section 246A of the Income-tax Act, writ jurisdiction is ordinarily not exercised to examine the merits of the assessment, demand or penalty notices. The court declined to entertain the merits challenge and left the assessee to pursue the pending appeal. As the appeal remained pending, interim restraint against coercive recovery was continued to avoid prejudice, and the appellate authority was directed to dispose of the appeal expeditiously within a fixed period. Case-Laws Income Tax Mon, 24 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459672