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2013 (10) TMI 932 - HC - Income TaxWhether the Tribunal was justified in holding that it cannot examine the legality and correctness of the raid conducted under section 132 of the Act because the very issue is pending before the High Court at the instance of the appellant-assessee – Held that:- Appellant has now submitted that they do not wish to prosecute the writ petition in the High Court and hence they may be allowed to withdraw the writ petition with a liberty to raise and challenge the legality and propriety of the raid before the Tribunal in the appeal out of which this appeal arises by remanding the appeal to the Tribunal. Once the appellant seeks withdrawal of the writ petition filed by the appellant wherein the challenge was laid to the legality and propriety of the raid, then they can be permitted to raise and challenge the legality of the raid before the Tribunal because the purpose is to invite finding from competent court of law on the issue as to whether the raid is legal or not? Though the Tribunal rightly recorded a finding that it cannot go into the question because the issue is pending before the High Court but now in the light of the submissions made by the appellant's counsel seeking withdrawal of the writ petition, the Tribunal is now entitled and competent to examine the legality and propriety of the raid in an appeal filed by the appellant out of which this appeal arises - Let the appeal be now decided by the Tribunal within a period of six months.
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