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TMI Blog2024 (9) TMI 1125X X X X Extracts X X X X X X X X Extracts X X X X ..... M. E. Rani Selvam For the R1: Dr. B. Ramaswamy, Senior Standing Counsel For the R2 & R4: M. T.N.C. Kaushik, Additional Government Pleader (Tax) ORDER An assessment order dated 06.03.2024 is challenged in this writ petition. 2. The petitioner asserts that a business account (current account) was opened in the petitioner's name in the third respondent bank without the knowledge of the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on until a statutory appeal is filed. 4. Dr.B.Ramaswamy, learned senior standing counsel, accepts notice on behalf of the first respondent and Mr. T.N.C.Kaushik, learned Additional Government Pleader, accepts notice for the second and fourth respondents. 5. By referring to the show cause notice dated 08.12.2023, Dr. B. Ramaswamy, learned senior standing counsel, submits that credits to the exten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as opened in his name without his knowledge and that transactions in such account resulted in the assessment order. These are disputed questions of fact which cannot be conveniently addressed in proceedings under Article 226 of the Constitution of India. As against the assessment order, a statutory appeal is available to the petitioner. Consequently, no case is made out for interference under Arti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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