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2022 (3) TMI 543

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..... into the legality and validity of the assessment order as well as the rectified assessment order. An assessment order being an appealable order, this Court in exercise of its writ-jurisdiction should not interfere. It appears that the writ-applicant is also aggrieved by the action on the part of the concerned authority in passing an order of provisional attachment of his immovable property in e .....

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..... ayed for the following reliefs:- 8(A) to issue a writ of certiorari or any other appropriate writ, order or direction in the nature of certiorari, quashing and setting aside the impugned orders (Annexure-A) and further be pleased to direct respondent to release property of petitioner attached vio attachment order dated 30.07.2019 (Annexure-A). (B) to issue a writ of certiorari or any othe .....

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..... o pass such other and further order/s as may be just and necessary in the circumstances of the case. 2. We have heard Mr. Dev Patel, the learned counsel appearing for the writ-applicant and Mr. Utkarsh Sharma, the learned AGP appearing for the respondents. 3. It appears from the materials on record that the writ-applicant has incurred a liability to pay tax alongwith the penalty and interes .....

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..... t intend to look into the legality and validity of the assessment order as well as the rectified assessment order. An assessment order being an appealable order, this Court in exercise of its writ-jurisdiction should not interfere. 6. It appears that the writ-applicant is also aggrieved by the action on the part of the concerned authority in passing an order of provisional attachment of his imm .....

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