2019 (4) TMI 968

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.... He is heard on the question of admission. This is a pre-emptive petition to restrain the respondents from passing an order of assessment. The factual background is that the petitioner bank is a Co-operative Bank and as an assessee is liable to pay tax. Petitioner is also responsible to deduct TDS and deposit it to the credit of the Central Government. A survey under Section 133A was carried ou....

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....sing final order. In the facts and circumstances of the case, we are of the considered opinion that the petitioner cannot be permitted to bypass the statutory provisions and preempt departmental authorities from exercising statutory powers under the Act through this misconceived writ petition. Against such an order, the aggrieved party has an adequate and efficacious departmental remedy, theref....