1993 (9) TMI 45

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.... R. K. GULATI J.--This petition is directed against the assessment orders for the assessment years 1978-79, 1979-80 and 1981-82 which are all dated March 26, 1993. Admittedly, the petitioner has filed appeals against the above assessment orders which are pending for decision before the Deputy Commissioner of Income-tax (Appeals), Varanasi. It may be observed that the above assessment orders came ....

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....at the order under section 263 of the Act had not been served on the petitioner and consequently there was no occasion for the petitioner to have filed appeals before the Income-tax Appellate Tribunal. A copy of the order passed by the Commissioner of Income-tax under section 263 was placed before us by standing counsel and a copy was served in the court on the petitioner who was present in person....

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.... the three assessment orders which are dated March 26, 1993, are concerned, as already stated, the petitioner has not only availed of the alternative remedy by preferring appeals against those orders, but he is actually pursuing the appeals. In this view of the matter, we see no justification to permit the petitioner to abandon the course that he has adopted by filing appeals, and to challenge the....