2022 (2) TMI 1151

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....n No. 1990/2022 - -<br>Income Tax<br>HON&#39;BLE MR. JUSTICE MANINDRA MOHAN SHRIVASTAVA AND HON&#39;BLE MR. JUSTICE MADAN GOPAL VYAS For Petitioner(s) : Mr. Surendra Mehta Mr. Sheetal Kumbhat For Respondent(s) : --- Order Heard. This writ petition has been filed by the petitioners assailing the search and seizure proceedings followed by the assessment carried out and the demand rais....

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....ourt in the case of Union of India Vs. Ajit Jain and Another [(2003) 181 CurTR 22:(2003) 260 ITR 80] and the decision of Delhi High Court in the case of Ameeta Mehra Vs. Additional Director of Income Tax (INV) Unit [(2017) 295 CurTR 592: (2017) 395 ITR 185:(2017) 248 Taxman 308] as also decision of this Court in the case of Commissioner of Income Vs. Smt. Chitra Devi Soni [2007 0 Supreme(Raj) 2346....

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....ir right of appeal. While the appeal is pending for last many months, the petitioners seek to invoke the jurisdiction of this Court. While the jurisdiction of this Court to examine the correctness and validity of the order cannot be disputed, at the same time, we are not inclined to exercise our discretionary jurisdiction to entertain the dispute brought before us for the reason that there is n....