CLASSIC BUILDERS AND DEVELOPERS Vs. UNION OF INDIA

JUDGEMENT

(1.) BY filing this writ under Articles 226 and 227 of the Constitution of India, the petitioner claims the following reliefs :

(2.) IN order to appreciate the controversy involved in this writ and the issue urged, a few facts which lie in a narrow compass that led to filing of the petition need mention.

(3.) THE Revenue has filed the return of opposition to the writ and has supported the entire action so far taken by the income-tax authorities which is referred to supra. According to the Revenue, no case is made out to interfere and, secondly, the authorities who have initiated the action impugned against the petitioner do possess the power to take impugned action against the petitioner which is not only in conformity with the provisions of the Act but is conceived in the interests of the Revenue. It is also prayed that the petition is in fact a premature one as no decision as such is taken on the basis of the report of the District Valuation Officer and, secondly, the objections raised by the petitioner are yet to be gone into and hence the petition deserves dismissal.