Writ couldn’t be filed challenging issue which was already pending before CIT(A) for subsequent AY : SC

INCOME TAX : Where in case of assessee, a public charitable trust, reassessment proceedings were initiated on ground that it did not offer anonymous cash donations to tax under section 115BBC and, validity of said reassessment proceedings were challenged by filing a writ petition, High Court justifiably held that it would not be appropriate to exercise jurisdiction under article 226 as similar issue was already pending before Commissioner (Appeals) for subsequent assessment year

from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000186266/writ-couldn’t-be-filed-challenging-issue-which-was-already-pending-before-cita-for-subsequent-ay-sc.aspx