2022 (4) TMI 810

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....lbir Singh, ASG Ms. Gargi Khanna, Adv. Ms. Praveena Gautam, Adv. Mr. Shyam Gopal, Adv. Ms. Chinmayee Chandra, Adv. Mr. Raj Bahadur Yadav, AOR For Respondent(s) None O R D E R Mr. Balbir Singh, learned ASG, has vehemently submitted that, against the assessment order, the High Court ought not to have entertained the Writ Petition and ought to have relegated the original writ petitioner to avail ....

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....e assessee. It is submitted that therefore the assessment order would continue and the assessee, if aggrieved, was required to prefer an Appeal before the CIT(A). It is further submitted that, even the observations made by the High Court in the impugned order made, in para 9, are also not warranted, in the facts and circumstances of the case, more particularly, when the entire procedure before ass....