Interim protection against circular affecting appellate discretion; appellate authority must decide independently and Item No. 2 stayed.

A challenge was raised to a circular said to affect the adjudicatory powers of the Assessing Authority and the Appellate Authority by operating as a form of adjudication. At the notice stage, interim protection was granted, and the appellate authority was directed to decide the petitioner's case independently and uninfluenced by the impugned clarification. The operation of the circular, limited to Item No. 2, was stayed pending further consideration, preserving the appellate forum's statutory role in deciding the matter on its own merits.

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Issues: Challenge to the effect of the impugned circular on the adjudicatory powers of the Assessing Authority and the Appellate Authority, and whether interim protection was warranted.

Analysis: The petition assailed the circular as operating in the nature of adjudication and as curtailing the statutory role of the appellate forum. The Court, at the notice stage, granted interim protection and directed that the appellate authority decide the petitioner's case uninfluenced by the impugned clarification.

Outcome: The operation of the impugned circular, insofar as Item No. 2 is concerned, was stayed, and the appellate authority was left free to decide the matter independently.

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