TMI Blog2015 (2) TMI 664X X X X Extracts X X X X X X X X Extracts X X X X ..... le 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovisions of the Income Tax Act 1961 (hereinafter shortly referred to as Act). 2. It is not in dispute that pursuant to the survey conducted on 19.11.2009, an order has been passed by the respondent on 7.12.2009. According to the petitioner, the premises, in which the petitioner's statement was recorded, was not his premises and he is nothing do with the said place. Therefore, no survey pur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the name and style of Mrithiu which was located at Sudharshana Avenue, Rabindranath Tagore Road, Ganapathy, Coimbatore-6 and having a telephone bearing no.2533335 and the search result of the address of the said phone number from the online BSNL Directory would show that the same belongs to one B.Somasundaram, who is the petitioner herein and he is having another phone number in the same address ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 6. In the result, the writ petition is dismissed, however, with liberty to the petitioner to raise all the objections before the appropriate forum. No costs. Conseq ..... X X X X Extracts X X X X X X X X Extracts X X X X
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