2024 (9) TMI 527

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....r. Kunal, Mr. Aashish Arya, Mr. Balwinder Singh, Ms. Vaishali, Advs. For the Respondents: Through: Mr. Shlok Chandra, SSC with Ms. Madhvi Shukla, Ms. Priya Sarkar, Mr. Sudarshan Roy, Advs, Mr. Awadhesh Kumar Singh, Adv. for R-3. ORDER CM APPL 33602/2024 (Exemption) Allowed, subject to all just exceptions. The application stands disposed of. W.P.(C) 8199/2024 and CM APPL 33601/202....

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..... It is thus apparent that the petitioner chose to participate in the Section 148 proceedings and has approached this Court only after the passing of a final assessment order. It is only on a culmination of the reassessment proceedings that the petitioner now seeks to impugn the validity of the proceedings, based on the provisions of Section 151A of the Act and principally contends that the reasse....