THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOURABLE SRI JUSTICE NAMAVARAPU RAJESHWAR RAO WRIT PETITION No.19028 of 2024 ORDER (per Hon’ble SP,J)

Sri Syed Iliyas, learned counsel, appeared for the petitioner, Sri B. Mukherjee, learned counsel representing Sri Gadi Praveen Kumar, learned Deputy Solicitor General of India, appeared for respondent No.1 and Ms. J.Sunitha, learned Junior Standing Counsel representing Sri P. Murali Krishna, learned Senior Standing Counsel for Income Tax Department, appeared for respondent Nos.2 to 4.

2. This petition filed under Article 226 of the Constitution assails the assessment order dated 16.03.2024.

3. Learned counsel for the petitioner fairly submits that the petitioner preferred a statutory appeal before the appellate authority against the impugned assessment order and the said appeal is still pending. Since the petitioner has not deposited the requisite statutory amount for preferring appeal, the appellate authority is not hearing him on the said aspect. The petitioner has already preferred an application seeking withdrawal of the said appeal with the liberty to file another appeal in future, if required.

4. By placing reliance on the judgments