https://www.taxtmi.com/caselaws?id=798114 No pending assessment proceedings concerning the respondent left a writ petition challenging an advance ruling without any surviving matter for consideration. The High Court therefore disposed of the petition without adjudicating the challenge on its merits, while preserving liberty to reopen the matter if assessment proceedings concerning the respondent were subsequently found to be pending in fact. en-us Thu, 13 Aug 2026 00:00:00 +0530 Wed, 02 Sep 2026 08:30:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798114 No pending assessment proceedings concerning the respondent left a writ petition challenging an advance ruling without any surviving matter for consideration. The High Court therefore disposed of the petition without adjudicating the challenge on its merits, while preserving liberty to reopen the matter if assessment proceedings concerning the respondent were subsequently found to be pending in fact. Case-Laws Income Tax Thu, 13 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798114