1994 (7) TMI 349

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.... and the same subject-matter though praying for different reliefs. 2. In W.P.No. 1353 of 1993, the petitioner prays for a writ of certiorarified mandamus to call for the records of the petitioner in PA/GI.PT 9933/SIC II on the file of the first respondent and quash the order dated 23-11-1992 relating to levy of interest under sections 234A to 234C of the Income-tax Act, 1961 ('the Act') a....

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....s as hereunder: "So far as writ petitions filed against the order of the assessing authorities applying the provisions of the Act and levying interest are concerned, it is stated by the learned counsel for the petitioners that in one of such cases, on appeal, relief has been obtained by the assessee, though the department has pursued the matter in that case on further appeal. Be that as it m....

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..... So far as W.P. Nos. 2529, 7431, 7433, 7735, 7737, 11240, 18548 & 18995 of 1993 challenging the constitutional validity of section 234A to C of the Act are concerned, the learned counsel, in the light of the orders passed as above, has made an endorsement on the case bundle that the petitioners are not pursuing the challenge for the time being in these proceedings and that liberty may be given t....

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....of the Act shall stand dismissed as withdrawn and not pressed in view of the endorsement made in this case also, making it clear that the dismissal of the said writ petition shall not be construed as an expression of any opinion on the validity of the provisions themselves. 6. So far as W.P. No. 1353 of 1993 is concerned, the petitioner shall have liberty to move the concerned ITO/assessing autho....