Ex parte proceedings and pending review petition require High Court consideration on merits before further action.

The Supreme Court noted the complaint that the High Court had proceeded ex parte against the assessee despite alleged lack of service, and that a review petition was already pending. It declined to decide the merits itself and requested the High Court to consider and decide the review petition on its own merits within four weeks.

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Issues: Whether the High Court had proceeded ex parte against the assessee despite the alleged lack of service, and whether the pending review petition should be considered by the High Court in the first instance.

Outcome: The petition was disposed of with a request to the High Court to decide the review petition on its own merits within four weeks.

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