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2011 (8) TMI 727 - ANDHRA PRADSH HIGH COURTPowers of Court - Extension for Completion of Assessment under 153 by 6 months - Sufficient opportunity for furnishing relevant material - Documents demanded in custody of Central Bureau of Investigation (CBI) - Held That:- The mere justification for extending the time cannot also be a ground to extend the time for completion of assessment when the statute does not provide for it. - Article 226 nowhere says that court has any "inherent power or pass any order in the interests of justice". Courts are bound to act only within the four corners of the law when there is a law or statute governing a field and even otherwise courts cannot do anything which is not permitted by law even though there is no express prohibition for doing it. Further the petitioner has got remedies under the Act itself if it is aggrieved by the assessment or reassessment orders and it can pursue those remedies. Decided against assessee.
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