The Assessing Officer passed the assessment order without considering the submissions. The Assessee filed an appeal and also writ petition. Court held that writ petition challenging same order which was pending consideration before Appellate Authority was not maintainable and was liable to be dismissed. Followed Satya Pal Anand v. State of M.P. (2016) 10 SCC 767
Agrawal Global Infratech (P.) Ltd. v. UOI (2022) 284 Taxman 380 (Chhattisgarh)(HC)
S. 143(3) : Assessment-Appeal-Commissioner (Appeals)-When appeal is pending writ against the assessment order is held to be not maintainable. [S. 156, 246A, 251, Art. 226]