https://www.taxtmi.com/caselaws?id=443059 The special leave petition was disposed of after the matter had been remitted to the Assessing Authority, leaving the statutory process to proceed first. Liberty was reserved to the petitioner to revive the petition if the outcome before the statutory authorities is adverse, so the Supreme Court did not decide the merits at that stage. en-us Mon, 11 Sep 2023 00:00:00 +0530 Mon, 01 Jun 2026 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443059 The special leave petition was disposed of after the matter had been remitted to the Assessing Authority, leaving the statutory process to proceed first. Liberty was reserved to the petitioner to revive the petition if the outcome before the statutory authorities is adverse, so the Supreme Court did not decide the merits at that stage. Case-Laws Income Tax Mon, 11 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443059