TMI Blog2012 (7) TMI 737X X X X Extracts X X X X X X X X Extracts X X X X ..... was a co-owner of the said flat - no concrete evidence brought on record by the petitioner to prove that he was the sole owner thereof - thus that the attachment of the flat would remain in force till the date of payment of the arrears - no inclination to exercise extra-ordinary jurisdiction under Article 226 of the Constitution of India - against assessee. - WRIT PETITION NO. 416 OF 2012 - - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The said flat has been attached. 3. Initially, by a letter dated 15th June, 2010, the petitioner's wife requested the respondents to lift the attachment and stated that she was ready to make payment of her share of the tax liability. This request was reiterated in subsequent letters. 4. Five months' later, the petitioner objected to the attachment, contending that his wife had no legal right ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry to examine the evidence. It may even be necessary for the parties to adduce oral evidence, especially in view of the petitioner not having been able thus far to bring on record the payment details for the purchase of the flat. 7. In that view of the matter, we are not inclined to exercise our extra-ordinary jurisdiction under Article 226 of the Constitution of India. Moreover, as rightly cont ..... X X X X Extracts X X X X X X X X Extracts X X X X
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