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2016 (3) TMI 874 - HC - Income TaxAcquisition proceedings under Chapter XX-A of the Act of 1961 were initiated against the petitioner society in the year 1985. The petitioner society participated in the proceedings, raised the objections and a necessary order as per Section 269-F(6) of the Act of 1961 was passed on 16.10.2002. The petitioner never questioned validity of the provision in which proceedings were initiated and were to be dealt with. The petitioner, if had any genuine grievance with the provisions of Constitutional correctness of the provisions of Section 269-J(1) of the Act of 1961 - Held that:- Section 269-J(1) of the Act of 1961, then validity of the same should have been challenged immediately on initiation of the proceedings under Chapter XX-A of the Act of 1961. The petitioner never agitated this cause before any legal forum, though the order passed by the competent authority was also subject matter of an appeal before the Income Tax Appellate Tribunal and then before the High Court. A Special Leave Petition was also filed before the Apex Court, but while availing these remedies also the petitioner never agitated the cause which is subject matter of present writ petition. We are of considered opinion that after getting the entire issue threshed as per Chapter XX-A of the Act of 1961, it is not open for the petitioner now to challenge the validity of the provision concerned. In view of it, we are not inclined to examine merits of the issue agitated in this writ petition. The writ petition is dismissed accordingly.
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