2007 (3) TMI 234

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....- These writ appeals are against the order of the learned single judge in W.P. Nos. 7676 and 7677 of 2006, dated March 20, 2006, wherein, the appellant herein challenged the orders of assessment for the assessment years 2001-02 and 2002-03 respectively. The learned single judge, referring to the decision in Nivaram Pharma Private Limited v. Customs, Excise and Gold (Control) Appellate Tribunal [20....

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....e assessee's case was directly covered by the decision of the High Court and the Supreme Court and that they did not require investigation of complicated facts. We do not agree with the contention put forth, as stated above. A perusal of the order and the other materials enclosed in the paper book clearly show that the claim of the assessee requires investigation into the facts that, in any eve....

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....jurisdiction under article 226 of the Constitution of India should not be invoked and that the principle applies with greater force to these proceedings. It is stated by learned senior counsel for the assessee that they had already invoked the appellate jurisdiction. The appellant had preferred petitions for modification of the order passed by us on February 27, 2007, in this appeal, praying....