2023 (9) TMI 1119

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....gh: Mr Puneett Singhal, Adv. for Mr Gaurav Gupta, Sr Standing Counsel. RAJIV SHAKDHER, J.: (ORAL) CM Appl.48034/2023 [Application moved on behalf of the petitioner seeking early hearing of the writ petition] 1. This is an application moved on behalf of the petitioner/assessee seeking early hearing of the writ petition. 2. Having regard to the reasons given in the application, the praye....

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....tioner had attempted to point out the defects in the valuation. 8. The Tribunal, however, via the impugned order dated 19.03.2018, took the view that entertaining the aforementioned miscellaneous application would amount to review and therefore, rejected the application. 9. In the early hearing application, the petitioner has, inter alia, alluded to the fact that insofar as his wife is conce....

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....objection if this court were to direct the Tribunal to re-examine the merits of the miscellaneous application.   13.1 It is ordered accordingly.   14. The impugned order dated 19.03.2018 is set aside. The miscellaneous application is restored to its original number and position.   15. The Tribunal is directed to pass a fresh order, after hearing the counsel for the parties.....