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TMI Blog2021 (2) TMI 491X X X X Extracts X X X X X X X X Extracts X X X X ..... to the preponderance of probabilities and the petitioner is thus entitled to maintain the petition - HELD THAT:- As remedy against the order of assessment and whether in the said remedy, it will be open to the petitioner to also assail the finding with respect to the existence of the jurisdictional fact. Though we are of the prima facie opinion that a better course, in view of the line of judg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. This order is in pursuance to the earlier order dated 14th January, 2021. 2. The counsel for the respondent, in response to the earlier order states that no further investigation is now to be done and the respondent will proceed with the assessment. 3. The senior counsel appearing for the petitioner has drawn our attention to Section 3 read with Section 2(11) of the Black Money (Undi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. 4. We have enquired from the senior counsel for the petitioner, the remedy against the order of assessment and whether in the said remedy, it will be open to the petitioner to also assail the finding with respect to the existence of the jurisdictional fact. 5. The senior counsel for the petitioner has contended that an appellate remedy is provided against the order of assessment to be pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be too harsh, but it is deemed appropriate to consider. 7. Issue notice. 8. Notice is accepted by the counsel for the respondent. 9. Counter affidavit be filed within two weeks. 10. Rejoinder thereto, if any be filed before the next date of hearing. 11. List on 2nd March, 2021. 12. The assessment proceedings, in the meanwhile, may proceed, subject to further orders in this writ p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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