Jurisdictional objection in pending appeal prompts expedited disposal, while assessment proceedings continue subject to appellate outcome.

The pending appeal on the jurisdictional objection was directed to be decided expeditiously because assessment proceedings had continued despite the unresolved challenge. The court held that early disposal of the appeal was appropriate in these circumstances, but it did not stay the assessment proceedings. Those proceedings were allowed to continue, with their result expressly made subject to the appellate authority's decision. The appellate authority was directed to dispose of the appeal within four weeks, and the writ petition was disposed of on that basis.

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Issues: Whether the pending appeal on the jurisdictional issue should be directed to be decided expeditiously, and whether the assessment proceedings should be kept in abeyance pending such decision.

Analysis: The appeal raising the jurisdictional objection had remained pending, while assessment proceedings pursuant to the show cause notice had continued. In these circumstances, the request for early disposal of the appeal was found expedient. At the same time, the assessment proceedings were not stayed and were permitted to continue, with their result made subject to the decision of the appellate authority.

Outcome: The appellate authority was directed to dispose of the pending appeal within four weeks, and the writ petition was disposed of without staying the assessment proceedings.

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