Sacheta Metals Limited Through Director Mr. Satishkumarshah v. Deputy Commissioner Of Income Tax

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 3429 of 2022 ========================================================== SACHETA METALS LIMITED THROUGH DIRECTOR MR. SATISHKUMARSHAH Versus DEPUTY COMMISSIONER OF INCOME TAX ========================================================== Appearance: MR. RAJ S TANNA(10010) for the Petitioner(s) No. 1 for the Respondent(s) No. 1 ========================================================== CORAM: HONOURABLE MR. JUSTICE J.B.PARDIWALAand HONOURABLE MS. JUSTICE NISHA M. THAKORE Date : 14/03/2022 ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) This application is not pressed with liberty to the writapplicant to challenge the assessment order passed bythe Assessing Officer by filing a statutory appeal beforethe Commissioner of Appeals under Section 246(A) of theIncome Tax Act, 1961. We leave all questions of law openfor the writ applicant to be raised before the CIT (A). Weclarify that we have otherwise not expressed any opinionon the merits of the case. We have declined to entertainthis writ application on the short ground that there is afinal order of assessment passed by the Assessing Officer and such order is an appealable order. This application isdisposed of accordingly. (J. B. PARDIWALA, J) (NISHA M. THAKORE,J) Vahid