1979 (4) TMI 20

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.... C. M. LODHA C.J.--By this petition under art. 226 of the Constitution, the petitioner has prayed that an appropriate writ, direction or order may be issued setting aside the proceedings before the AAC, Jodhpur Range, Jodhpur, initiated under s. 154 of the I.T. Act, 1961, for the alleged rectification and cancellation of the order of the AAC, Jodhpur Range, Jodhpur, dated April 26, 1978. It app....

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.... the Act stating therein that the action of the AAC in entertaining the assessee's appeal against the assessment order by the ITO dated March 11, 1974, was not legal and proper in view of the CIT, Rajasthan (II), Jaipur's order under s. 263 (JC-2/prop. 263/17/74-75-8965 dated February 20, 1975). The assessee contested this application by submitting a reply dated March 5, 1979. The aforesaid applic....

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....s order which may cause considerable loss to the assessee. Thus, it is clear, at any rate, that the preliminary objection raised by the assessee, whether the application under s. 154 is maintainable, has not been decided by the AAC, and consequently it would not be proper for us to decide this matter in exercise of our extraordinary jurisdiction, unless the assessee has first obtained the order....