The Tax Publishers2020 TaxPub(DT) 4800 (MP-HC) : (2021) 430 ITR 0205

CONSTITUTION OF INDIA, 1950

Article 14

Since the petitioner had already filed an appeal against the impugned assessment order, it was not inclined to cause any indulgence.

Writ - Maintainability - Assessee already availed remedy of statutory appeal -

Assessee filed writ petition challenging proceedings under section 226 for availing relief of quashing of Bank account attachment. Held: Since the petitioner had already availed the remedy of Statutory Appeal, it was not inclined to cause indulgence, merely on the contention that there are appeals pending and for non-availability of the Appellate Authority, there is no likelihood of early hearing.

REFERRED :

FAVOUR : Against the assessee

A.Y. : 2017-18



IN THE MADHYA PRADESH HIGH COURT

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