2019 (7) TMI 1694

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....ts : Siddharth Dubey, Advocate For the Respondents : Ms. Nausina Afreen Ali, Standing Counsel JUDGMENT P. R. RAMACHANDRA MENON C. J.- 1. Heard on I. A. No. 1 of 2019, application for condonation of delay in filing the present appeal. 2. For the reasons mentioned in the application, delay of 35 days in filing the appeal is hereby condoned and the appeal is heard finally. 3. The co....

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....rvey under section 133A of the Act, the Assessing Officer initiated proceeding for reassessment of the income and notice was issued under section 148 of the Act, which made the writ petitioner-assessee to challenge it by filing writ petition. 6. The nature of challenge was considered and after hearing both the sides, the learned single judge observed that, it was a matter which could be effecti....

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....d before the competent authority under the statute, which cannot be a matter for discussion and finalization invoking the discretionary jurisdiction of this court under article 226 of the Constitution of India. 9. In the said circumstances, we do not find any irregularity, much less any illegality, with regard to the course ordered to be pursued by the learned single judge. The appeal fails and....