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2015 (2) TMI 664 - MADRAS HIGH COURTSurvey u/s 133A - whether survey ultra vires? - Held that:- In the light of the statement made in the counter affidavit filed by the respondent, this Court is not inclined to grant the relief sought for herein. If at all the petitioner would contend that the survey conducted is not sustainable under the provisions of the Act, then the same should be raised before the authority concerned, while challenging the assessment proceedings passed consequent upon the survey. At this stage, the learned standing counsel for the respondent submitted that the assessment proceedings was completed and the same was challenged by the petitioner by way of appeal and the appeal was partly allowed and no tax was demanded. However, the learned counsel for the petitioner reports no instruction in this regard. Be that as it may, going by the facts stated by the petitioner and the averments made in the counter affidavit, the relief sought for in this writ petition cannot be granted. - Decided against assessee.
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