TMI Blog2013 (10) TMI 932X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not considered neces- sary. The issue arises out of block period April 1, 1996, to February 6, 2003, and has travelled to this court from the Assessing Officer to first the Tribunal and then to this court. As stated supra, the assessee challenged the legality and correctness of the raid not only before the Tribunal but also by filing a writ petition before this court being Writ Petition No. 5626 of 2005 which is pending conside- ration. It is due to this reason when the appeal out of which this appeal arises came up before the Tribunal it was rightly observed it cannot go into the question because it is sub judice before the High Court in a writ petition filed by the appellant (assessee). The appeal was, therefore, decided de hors th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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