2021 (2) TMI 491

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.... Sr. Adv. with Mr. Rohit Jain and Mr. Aniket D. Agrawal, Advs. Respondent: Mr. Abhishek Maratha and Mr. Pratayash Gupta, Advs. ORDER 1. This order is in pursuance to the earlier order dated 14th January, 2021. 2. The counsel for the respondent, in response to the earlier order states that no further investigation is now to be done and the respondent will proceed with the assessment. ....

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....ded that the said dismissal is contrary to the preponderance of probabilities and the petitioner is thus entitled to maintain the petition. 4. We have enquired from the senior counsel for the petitioner, the remedy against the order of assessment and whether in the said remedy, it will be open to the petitioner to also assail the finding with respect to the existence of the jurisdictional fact.....