2019 (4) TMI 968

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... on. 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 out on 15.3.2016 at business premises of th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nces 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, therefore, at this juncture, we are not inclined to p .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X