TMI Blog2013 (12) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... ding - It is not appropriate to interfere with the order and its extension - The assessing Authority is directed to complete the assessment for the years within the extended period – Decided in favour of petitioner. - Writ Petition No. 38080/2013 - - - Dated:- 10-10-2013 - H Billappa, J. For the Appellant : Sri. Udaya Holla, Sr. Counsel for Sri. Joshua Hudson Samuel, Adv. for Petr.1 Sri. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther six months. 3. Aggrieved by that, the petitioners have filed this writ petition. 4. The learned counsel for the first petitioner contended that the impugned order cannot be sustained in law. He also submitted that the first petitioner has a definite share in one of properties under the joint development agreement and it cannot be attached and therefore, the impugned order cannot be sustai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8, disposed of on 13.4.2009, the learned Sessions Judge of this court has observed that the validity of the order passed by the Income Tax Authorities cannot be examined under articles 226 and 227 of the Constitution of India at the instance of the petitioner who is a mere agreement holder. In the writ appeal in W.A.No.2045/2009 all the contentions of the parties are left open. In the present case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2013 are still pending. Therefore, it is not appropriate to interfere with the impugned order and its extension. However, the assessing Authority can be directed to complete the assessment for the years 2011-2012 and 2012-2013 within the extended period. Accordingly, the writ petition is disposed of directing the Assessing Authority to complete the assessments for the years 2011-2012 and 2012-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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