2016 (10) TMI 116

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....r. Jas Sanghavi and Mr. Girish Kalla i/b M/s. PDS Legal for the Petitioner Mr. A.A. Kumbhakoni, senior counsel with Mr. V.A. Sonpal, Special Counsel, Mr. Shardul Singh, Mr. Udayan A. Shah Mr. Pradeep S. Jetly with Mr. Jitendra B. Mishra for the Respondent ORDER P. C. 1 By this petition under Article 226 of the Constitution of India, the petitioner essentially challenges an order passed....

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....t Petition No.149 of 2015 passed in this very petitioner's case by this Court. Mr. Kumbhakoni, learned senior counsel appearing for the respondents, on the other hand, does not dispute that the impugned order is short, cryptic and virtually unreasoned. However, he would object to the entertaining of this petition as he submits that the petitioner has a remedy of filing an appeal against the im....

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....issal only on that ground. It should then decide the appeal on merits and in accordance with law. Both sides agree that while the Tribunal deals with this appeal, it must address itself to the substantive legal issues and emerging from the brief order passed by this Court, copy of which is annexed at page 54 of the paper-book. The fundamental issues should be decided without any remand by the Trib....

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....t and the delay being condoned, the Tribunal shall itself decide all the issues raised and not order any remand to either the First Appellate Authority or to the Assessing Officer. Both sides are agreeable to the Tribunal deciding the appeal itself in the above manner. 6 When we dispose of the writ petition by this order, we clarify that we have expressed no opinion on the rival contentions and....