Revival of pending tax appeal with liberty to raise limitation and legality grounds, plus interim protection against enforcement.

Pending appellate proceedings were directed to be revived so the assessee could pursue the challenge before the Commissioner (Appeals), including additional grounds on legality and limitation. Interim protection was also granted by directing that the assessment order not be acted upon during pendency of the restored appeal, and that the assessee be given hearing on advance notice. The Court did not decide the merits of the reassessment dispute in this order; it confined itself to restoring the appeal framework and preserving the assessee's position until the appeal is disposed of.

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Issues: Whether the assessee's pending appeal against the assessment order should be revived, whether additional grounds including legality and limitation could be raised, and whether interim protection should operate pending disposal of the revived appeal.

Analysis: The assessment dispute had earlier been dealt with in writ proceedings on the issue of notice under Section 148 of the Income-tax Act, 1961 and compliance with Section 151A of that Act. In the present order, the Court did not adjudicate the merits of the reassessment challenge. Instead, it recorded the parties' stand that the appellate proceedings should be restored so that the assessee could pursue all grounds before the Commissioner (Appeals). The Court also directed that the assessee be heard on advance notice and that the assessment order not be acted upon during pendency of the appeal.

Conclusion: The appeal was directed to be revived, the assessee was permitted to raise additional grounds including limitation, interim protection was granted against enforcement of the assessment order, and the writ petition was disposed of accordingly.

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