2025 (4) TMI 1273

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....s Bora a/w. Ms. Vidhi Punmiya, Mr. Amiya R. Das & Ms. Unnatii Thakkar i/b. SPCM Legal, Advocates,. For the Respondents: Mr. Suresh Kumar i/b. Ms. Smita Thakur, Advocate,. P. C. 1. Heard learned Counsel for the parties. 2. The challenge in this case is to the Assessment Order dated 29.05.2024. The Petitioner has also challenged the Show Cause Notices based upon which the Assessment Orde....

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....on of alternate remedies cannot be bypassed. 5. Learned Counsel for the Petitioner states that Appellate Authorities take a long time to deal with the Appeals. He pointed out that the Appellate Authorities or the Authorities under the Act, by relying upon CBDT circulars normally require deposit of 20% of the tax demand as a pre-condition for interim relief pending the Appeal. This demand notice....

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.... but instead, the allegations in the Petition concern no adequate notice or no sufficient opportunity. This would require investigation into factual aspects. No extra ordinary circumstances have been shown to deviate from the normal rule requiring exortion of alternate efficacious remedies. 8. In Oberoi Constructions Limited vs. Union of India, W. P. No. 33260 of 2023 decided on 11.11.2024, we ....