Remand to Assessing Authority with liberty to revive petition if statutory remedies fail

The special leave petition was disposed of after the matter had been remitted to the Assessing Authority, leaving the statutory process to proceed first. Liberty was reserved to the petitioner to revive the petition if the outcome before the statutory authorities is adverse, so the Supreme Court did not decide the merits at that stage.

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Outcome: The special leave petition was disposed of after noting that the matter had been remitted to the Assessing Authority, with liberty reserved to the petitioner to revive the petition if unsuccessful before the statutory authorities.

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