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TMI Blog2016 (7) TMI 427X X X X Extracts X X X X X X X X Extracts X X X X ..... by the appellant and appeal is preferred, then there would be hardly any valid ground to entertain the challenge to the order passed in the writ petition out of which these appeals arise. - Decided against the petitioner. - WA. Nos. 1627-1638/2015 (T-RES) - - - Dated:- 1-4-2016 - MR. JAYANT PATEL AND MRS. B.V.NAGARATHNA JJ. Appellant: (By Sri.R.L. Ramani, Sr.Advocate for Sri.N. Manohar, Advocate) Respondents: (By Sri.Veda Murthy, AGA J U D G M E N T As similar matters, being W.A.Nos.1615-1626/15 are already disposed of by us in the first sitting, upon the request of learned counsel appearing on both sides, we had called for the papers of the present matters. Further as it was requested that the present ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessing Officer has proceeded further and has finalized the assessment order. It is submitted that the learned single Judge ought to have entertained the writ petition. Learned counsel further submitted that challenging the validity of the rule, separate writ petition was filed being W.P.Nos.45259/2014 45338- 348/2014, but the same were also not entertained by the learned single Judge vide order dated 15/4/2015 against which a separate Writ Appeal No.1639/2015 is filed. 5. Learned senior counsel submitted that the resultant situation is that the appellant is rendered remediless with regard to challenge to the validity of the rule. He submits that insofar as the rule is concerned, it is difficult for the appellant to be outside the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... challenge to the rule being available when the matter comes up before this Court in the case of liability pertaining to subsequent assessment years. 9. We need not repeat the observations already made in the said decision. However, as observations are made for availability of the challenge to the rule in the event the matter comes up before this court for challenging the liability of the appellant in respect of subsequent assessment years, we dispose of the present appeals with the same observations as already made in the Writ Appeal No.1639/2015. 10. Under the circumstances, subject to the observations made in Writ Appeal No.1639/2015, no case is made out for interference. Hence, all the appeals stand disposed of. 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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