The assessee filed writ petition against the order of CIT(A)and seeking necessary directions to the PCIT to issue guidelines for following orders of Superior authorities. On writ, the Court relegated the assessee to the alternative and effective remedy of appeal under section 253 of the Income-tax Act before the Tribunal and gave liberty to the assessee to raise all its contentions and submissions before the Tribunal. (AY. 2009-10)
Tirupati Buildings and Offices Pvt. Ltd. v. PCIT (2023) 452 ITR 282 (Delhi)(HC)
S. 153D : Assessment-Search-Sanction-Sanction-Alternative remedy-Writ was dismissed against the order of CIT(A). [S. 253, Art. 226]