https://www.taxtmi.com/caselaws?id=373250 The Supreme Court was informed that the assessment order had been served but not given effect to. The respondents confirmed this during the proceedings. A senior counsel referred to two CBDT Circulars, one clarifying Section 56(2)(viia) and the other withdrawing the first. The circulars were not on record, so the respondents suggested filing them with an affidavit. The court allowed one week for filing the affidavit and documents, with a provision for response within a week thereafter, and listed the matter for further proceedings while the interim order continued. en-us Tue, 08 Jan 2019 00:00:00 +0530 Tue, 08 Jan 2019 18:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373250 The Supreme Court was informed that the assessment order had been served but not given effect to. The respondents confirmed this during the proceedings. A senior counsel referred to two CBDT Circulars, one clarifying Section 56(2)(viia) and the other withdrawing the first. The circulars were not on record, so the respondents suggested filing them with an affidavit. The court allowed one week for filing the affidavit and documents, with a provision for response within a week thereafter, and listed the matter for further proceedings while the interim order continued. Case-Laws Income Tax Tue, 08 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373250