TaxTMI 
TaxTMI 
2019 (9) TMI 1148
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....HAN LAVKUMAR (9248) For The Respondent (s) : MRS KALPANAK RAVAL (1046) ORAL JUDGMENT (PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) 1. By this writa-pplication under Article-226 of the Constitution of India, the writ-applicant has prayed for the following reliefs:- 77 (a) issue a writ of certiorari quashing and setting aside order dated 20.12.2018 passed by the Respondent in assessment proce....
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....itioner. (f) Ex-partead-interim relief in terms of prayer (c and d) above may kindly be granted. (g) Pass such other and further reliefs as may be deemed just and proper in the interest of justice. 2. In Paragrahs63, 64 and 65 respectively of the memo of the writ-application, the following has been stated:- "63. On 30th January 2019 the petitioner filed its online appeal before the CIT ....
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....S.274 read with S.271(1)(c) in abeyance. A copy of the intimation dated 30th January 2019 sent by the petitioner to the Respondent is annexed hereto and marked as AnnexureP28." 3. In Paragraph75 of the memo of the writa-pplication, the following averments have been made. "75. The petitioner has filed a statutory appeal before the CIT (Appeals) under S.246A of the Act in order to arrest limita....
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....lative of the principles of natural justice and is also ultra vires Section10AA of the Act. Manifolds contentions have been raised while questioning the legality and validity of the impugned order. 6. Having heard the learned counsel appearing for the parties and having gone through the materials on record, we are convinced that the present one is not a case where this Court may feel persuaded t....