Appeal before CIT(A) can be filed to raise other issues during pendency of writ petition challenging reassessment

INCOME TAX : Where during pendency of writ petition challenging validity of reassessment proceeding, assessee sought liberty of filing appeal under section 246 to raise certain other issues before appellate authority, in absence of any serious objection raised by revenue, petition was to be disposed of by allowing assessee's request to contest assessment order on merits in so far as other issues were concerned by filing a statutory appeal under section 246

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