ARISTA INFRASTRUCTURE Vs. ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/ INCOME TAX OFFICER

JUDGEMENT

(1.) The petitioner is before this Court under Article 226 of the Constitution of India seeking to challenge the action of the respondent- authority in the following factual background:-

(2.) This Court (Coram:- Ms. Bela M. Trivedi, J. Her Ladyship then was and Dr. Ashokkumar C.Joshi, J.) while issuing notice on 25/8/2021 passed the following order:-

(3.) In view of the above, notice is issued to the respondent, returnable on 6 th September 2021, on the condition that the petitioner shall withdraw the appeal filed against the impugned order of assessment within a week. Considering the request of learned senior advocate Mr. Soparkar, it is clarified that in case the present petition is not entertained on the ground of existence of the alternative remedy, the petitioner shall be at liberty to move the concerned appellate authority for the revival of the appeal."