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TMI Blog2014 (5) TMI 593X X X X Extracts X X X X X X X X Extracts X X X X ..... shall consider the same and pass orders on merits - the assessees are entitled to make all legal pleas in response to the notice - the assessment order can be assailed in appeal - the assessees have not made out a case for invoking the extraordinary jurisdiction of the court under Article 226 of Constitution of India bypassing the effective alternative remedy – Decided against Assessee. - W.P. NO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 30 days of the receipt of the notice. 3. Insofar as W.P. No.13163/14, the same challenges the assessment order of the year 2008-2009 stating that this assessment is irregular as the short term capital gains, which is the subject matter of the assessment year 2008-2009 on protective basis is not relatable to the transaction, because the transaction took place in the year 2007-2008. 4. Heard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h law. It is also made clear that the petitioners are entitled to make all legal pleas in response to the said notice. No further relief as sought for can be granted at this stage. 7. Insofar as W.P. No.13163/14 is concerned, learned standing counsel for the respondent contends that this assessment is a protective assessment. In the course of enquiry, the statement made by the petitioners is th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10. Learned senior counsel for the petitioners, however, sought for thirty days time to file the appeal before the authority. The said request of the petitioners is granted. Petitioners are permitted to file appeal before the authority concerned within thirty days from the date of receipt of a copy of this order. Office is directed to return the original order impugned on furnishing a photocopy du ..... X X X X Extracts X X X X X X X X Extracts X X X X
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