2019 (11) TMI 937

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....ation Application No. 12077 of 2019 Ramesh Ranganathan, C.J. And Alok Kumar Verma, J. For the Appellants in all the Special Appeals : Mr. Pulak Raj Mullick, learned counsel For the Respondents-Income Tax Department in all the Special Appeals : Mr. H.M. Bhatia, learned Senior Standing Counsel ORDER RAMESH RANGANATHAN, C.J. (ORAL) Applications to condone the delay in preferring these Special Appeals are not opposed and the delay is, therefore, condoned. Delay Condonation Applications stand disposed of. Exemption applications are also allowed. 2. These Special Appeals are preferred against the common order passed by the learned Single Judge in Writ Petition (M/S) No. 122 of 2013 and batch dated 19.07.2019. The appellant-writ petitioner,....

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....d by the learned Single Judge, on merits, would prejudice the appellant-writ petitioner's case in the re-assessment proceedings; and the Assessing Authority, while passing the order of re-assessment, would be influenced by the observations made by the learned Single Judge in the orders under appeal. 5. Since the complaint before us is that the findings recorded in the order under appeal may influence the decision of the Assessing Authority, while passing a re-assessment order, we asked Mr. Pulak Raj Mullick, learned counsel for the appellant-writ petitioner, how was he justified in putting forth his submissions on merits, inviting a finding of this Court on merits, and then complain that the Assessing Authority would be influenced by the f....