2002 (2) TMI 25

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....the writ petition. The petitioner wants to incorporate the prayer to challenge the order of the Commissioner of Income-tax (Appeals), dated November 2, 2001. It is admitted by learned counsel that an appeal has been preferred against the said order before the Income-tax Appellate Tribunal and the same is pending. It is submitted by learned counsel that since the petitioner has challenged the co....

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....he has challenged the validity of the proviso to section 234C(1) of the Act of 1961, and as such it is expedient that the entire matter on the merits is also heard by this court. We are unable to agree with the submission of learned counsel. On the contrary the petitioner can challenge the validity of the proviso to section 234C(1) of the Act after the decision of the Income-tax Appellate Tribunal....