:1: bgp bgp bgp IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL CIVIL CIVIL APPELLATE JURISDICTION APPELLATE JURISDICTION APPELLATE JURISDICTION WRIT WRIT WRIT PETITION NO.3624 OF 2008 PETITION NO.3624 OF 2008 PETITION NO.3624 OF 2008 Shri.M.H.Patel ..Petitioner Vs. A.C.I.T. 24(2) & Ors. ..Respondents Mr.Bharat Gandhi with Mr.K.C.Pandey for the Petitioner. Mr.Avinash D.Kango for the Respondents. CORAM CORAM CORAM :- DR.S.RADHAKRISHNAN & :- DR.S.RADHAKRISHNAN & :- DR.S.RADHAKRISHNAN & A.V.NIRGUDE, A.V.NIRGUDE, A.V.NIRGUDE, JJ. JJ. JJ. DATE DATE DATE : 24TH JUNE, 2008 : 24TH JUNE, 2008 : 24TH JUNE, 2008 P.C. P.C. P.C. 1. Heard the learned Counsel for the parties. Mr.Bharat Gandhi states that Mr.K.C.Pandey will file Vakalatnama in the above matter on behalf of the Petitioner. Mr.K.C.Pandey, who is personally present in the Court, assures that within a week vakalatnama will be filed. 2. By the above Petition, the Petitioner is seeking to challenge the issuance of Notice dated 21st October,2002 under Section 143(2) of the Income Tax Act,1961. It may be noted here that already the assessment has been completed. Aggrieved thereby, the Petitioner had approached the Income Tax Appellate Tribunal, and the Appeal is pending before the said Tribunal. We make it clear that we are not at all inclined to entertain the above Petition. However, :2: the Petitioner is entitled to raise the aforesaid challenge in the pending Appeal before the Income Tax Appellate Tribunal. The Petition stands dismissed accordingly. (A.V.NIRGUDE,J.) (A.V.NIRGUDE,J.) (A.V.NIRGUDE,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.)