2019 (10) TMI 87

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....). 25023/2019 - -<br>Income Tax<br>MR S. V. BHATTI, J. For The Petitioner : ADVS. SRI. ANIL D. NAIR SRI. SREEJITH R. NAIR SMT. ARYA ANIL SHRI. GOKULRAJ L. AND SMT. SRI HARINI S. P. For The Respondents : SRI. NAVNEETH N NATH FOR SRI. JOSE JOSEPH, SC JUDGMENT Heard Sri. Anil D Nair, the learned counsel for the petitioner and Sri. Navaneeth N. Nath holding for Sri. Jose Joseph, the learne....

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....er to get suitable remedy. 3. All the five stay petition of the appellant are disposed of accordingly." 4. Sri. Anil D. Nair contends that the remedies available to the assessee under Section 220(6) and Section 251(1)(c) of the I. T. Act are independent. The petitioner assessee has the discretion and liberty to avail one of the remedies of appeal. Having already availed the remedy of a....

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....ry to the merits stated in the memorandum of appeal or the principle laid down by this Court in the Full Bench judgment referred to above. According to him, the second respondent reminds the first option available and issue ought not to be raised by filing the writ petitions. He alternatively contends that, if the petitioner is not convinced with the conclusion in Ext.P4, the second respondent doe....