2008 (3) TMI 51

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....002: In our view, the entire proceedings initiated by the assessee were after invoking advisory opinion from the Assessing Officer. In our view, this aspect has been lost sight of by all the authorities including the Tribunal and the High Court. In this case there is no assessment under the Act. 2. In the afore-stated circumstances, we see no reason to interfere in the impugned judgment. Howeve....

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.... writ petition, nothing survives in these civil appeals. 5. Before concluding, we may make it clear that during the pendency of the writ petition, the Department had issued show cause notice. Pursuant to that show cause notice, adjudication got completed. Ultimately, the matter was carried in appeal to the Tribunal. Following the judgment of the Punjab and Haryana High Court in Hansa Metallics ....