Revision proceedings deferred pending connected writ petitions, with final orders stayed while objections still had to be filed.

Revision proceedings may be deferred where connected writ petitions raise the same legal issue and are already pending, and final orders may be restrained until those matters are decided. The court accepted deferment as reasonable in the circumstances without expressing any view on the merits of the revision notice. At the same time, the petitioner was still required to file objections to the impugned notice, preserving the procedural obligation while preventing final adjudication until disposal of the connected writ petitions.

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Issues: Whether the revision proceedings could be deferred and final orders restrained pending disposal of the connected writ petitions involving similar revisions and assessment issues.

Analysis: The revision notice was challenged on the ground that the same question of law was already pending adjudication in connected matters. In view of the pendency of similar writ petitions and the circumstances of the case, the request for deferment of the revision proceedings was found reasonable, without expressing any opinion on the merits. At the same time, the petitioner was directed to file objections to the impugned notice.

Conclusion: The request for deferment was accepted to the extent that the respondents were directed not to pass final orders until disposal of the connected writ petitions, while the petitioner remained obliged to submit objections.

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