2015 (2) TMI 664

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....itioner seeks a Writ of declaration, to declare that the survey purported to have been conducted by the respondent under section 133A of the Income Tax Act 1961 on 19.11.2009 at Door No.393/1, Sudharshana Avenue, 5th Cross, Nehru Nagar, Coimbatore is ultra vires of the provisions of the Income Tax Act 1961 (hereinafter shortly referred to as Act). 2. It is not in dispute that pursuant to the su....

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.... by any person in respect of whom he exercises jurisdiction and conduct a survey and the premises in question need not be the principal place of business of the assessee. It is also stated in the counter affidavit that the petitioner was doing Real Estate Business under the name and style of  Mrithiu  which was located at Sudharshana Avenue, Rabindranath Tagore Road, Ganapathy, Coimbator....

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....ey. 5. At this stage, the learned standing counsel for the respondent submitted that the assessment proceedings was  completed and the same was challenged by the petitioner by way of appeal and the appeal was partly allowed and no tax was demanded. However, the learned counsel for the petitioner reports no instruction in this regard. Be that as it may, going by the facts stated by the peti....