2025 (10) TMI 99

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....<br>HON&#39;BLE MR. JUSTICE J.B. PARDIWALA AND HON&#39;BLE MR. JUSTICE K.V. VISWANATHAN For the Petitioner(s): Mr. S Dwarakanath, A.S.G., Ms. Madhulika Upadhyay, AOR, Mrs. Pankhuri Srivastava, Adv., Mr. Bhuvan Kapoor, Adv., Mr. Saurabh Kumar Kaushik, Adv. For the Respondent(s): Dr. Shashwat Bajpai, Adv., Mr. Rohit Amit Sthalekar, AOR. ORDER PER 1. Delay condoned. 2. Leave granted. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rified that the assessment proceedings may go on, however, if any final order of assessment is passed, the same shall not be given effect to and would be subject to the further orders that the High Court may pass. 6. Ultimately, the Writ Petition filed by the Respondent was adjudicated and the High Court passed the impugned order. The operative part of Paras 9 and 10 respectively reads thus:- ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....referable to Section 148 dated 29 July 2022 [W.P.(C) 16699/2022]". 7. The Revenue, being dissatisfied with the impugned order passed by the High Court is here before us with the present appeal. 8. The learned counsel appearing for the Respondent - Assessee pointed out that since the High Court had permitted the assessment proceedings to proceed further those have been completed and a final o....