https://www.taxtmi.com/caselaws?id=403585 Special leave petitions filed at the pre-assessment stage became infructuous once the assessment process was completed, leaving no effective relief to grant, and were therefore disposed of on that basis. The Court did not enter into the merits of the underlying dispute or decide any substantive question of law. The legal issues raised were expressly left open for consideration in an appropriate future proceeding where they remain live and capable of adjudication. en-us Wed, 27 Jan 2021 00:00:00 +0530 Fri, 12 Jun 2026 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403585 Special leave petitions filed at the pre-assessment stage became infructuous once the assessment process was completed, leaving no effective relief to grant, and were therefore disposed of on that basis. The Court did not enter into the merits of the underlying dispute or decide any substantive question of law. The legal issues raised were expressly left open for consideration in an appropriate future proceeding where they remain live and capable of adjudication. Case-Laws Income Tax Wed, 27 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403585