2025 (6) TMI 924

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....counsel for the parties. 2. The petitioner challenges the assessment order dated 20 April 2023 by instituting this petition on 6 January 2025. The learned counsel for the petitioner admits that the petitioner has an alternate and efficacious remedy. He further acknowledged that the petitioner has already availed of this remedy by filing an appeal against the impugned assessment order dated 20 Apr....

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....er has also applied for the stay of the demands before the assessing officer. 5. Thus, this is a classic case where the petitioner is pursuing parallel remedies at the same time. The position in the orders relied upon by the learned counsel for the petitioner was entirely different. This petition is misconceived and amounts to taking chances with the judicial process. It virtually amounts to trea....

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....gned order is without jurisdiction. 8. The crucial fact that an appeal was already filed as of the date of the institution of this petition is suppressed in paragraph 11. The learned counsel, however, refers to paragraph 9, in which it is indeed stated that 'the petitioner except appeal against the impugned order has not filed any other efficacious petition .....' 9. The averment in para....

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....ise be utilised to deal with genuine and old matters is severely curtailed. 12. For all the above reasons, we dismiss this petition with a cost of Rupees One Lakh. Of this, Rupees Fifty Thousand should be paid to "Tata Memorial Hospital, Parel," and the balance of Rupees Fifty Thousand must be paid to the "High Court Employees Medical Welfare Fund at Mumbai." The cost should be paid within four w....