2003 (11) TMI 39

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....x assessee seeks to challenge the order, dated May 14, 2003 (annexure P 8), passed by the Commissioner of Income-tax (Appeals) in this writ. So the question that arises for consideration in this writ is, whether this court should entertain the writ or decline to entertain it on the ground of availability of alternative remedy of appeal under section 253 of the Income-tax Act to the Appellate Tribu....

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....led of. It is indeed a rule of prudence rather than that of bar. I have not been able to find any redeemable feature in this case which will enable me to deviate from the aforesaid principle of law. It is not in dispute that the impugned order is passed by the Commissioner (Appeals) in exercise of his appellate powers conferred under section 251 of the Act in an appeal filed by the petitione....