Section 260A of the Income Tax Act, 1961- Appeal - Appeal to High Court —Reassessment—It would not be appropriate to entertain present writ petition as petitioner has filed appeals which are pending adjudication in different forums

Facts: Present writ petition has been filed challenging the notice issued under s. 148 to the deceased-assessee (petitioner’s husband) and all the consequential eight assessment orders for different assessment years passed under s. 144.

Held, that against all the eight assessment orders, appeals have been filed by the petitioner and three of the assessment orders are pending challenge before the Tribunal, the remaining assessment orders are pending challenge before the CIT(A). Court is of the view that since in the present case, the petitioner has filed appeals which are pending adjudication in different forums, it would not be appropriate to entertain the present writ petition. Accordingly, the present writ petition and pending application are dismissed. However, the CIT(A) and Tribunal are directed to expedite the disposal of the appeals pending before them. It is clarified that this Court has not expressed any opinion on the merits of the matter and all the rights and contentions of the parties are left open. - LALITA AGARWAL V/s PR. CIT - [2020] 28 ITCD Online 003 (DEL)