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of <h1>Supreme Court Allows Withdrawal of Special Leave Petition, Preserves Right to Future Appeal and Stay Application</h1> SC granted petitioner's counsel permission to withdraw the special leave petition, reserving the right to file an appeal and seek a stay application. The ... Assessment order u/s 143 (3) r/w Section 144B - breach of the principles of natural justice in the passing of the impugned assessment order - As decided by HC 2025 (4) TMI 999 - BOMBAY HIGH COURT] personal hearing was offered to the petitioner, but the petitioner’s representatives could not avail of the same. This is not a fit case to deviate from the standard rule of exhaustion alternate remedies. All contentions now raised by the petitioner can be better adjudicated before the Appellate Authority, and no extraordinary circumstances have been made out to bypass statutory remedies and entertain this petition. HELD THAT:- As petitioner seeks permission to withdraw the present special leave petition and states that the petitioner, if so advised, would file an appeal and also move an application for grant of stay. In view of the statement made, the special leave petition is dismissed as withdrawn with liberty as prayed. The Supreme Court, comprising Chief Justice Sanjiv Khanna and Justices Sanjay Kumar and K.V. Viswanathan, granted the petitioner's counsel permission to withdraw the special leave petition. The petitioner reserved the right to file an appeal and seek a stay application. Accordingly, the Court 'dismissed the special leave petition as withdrawn with liberty as prayed.'
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