2011 (10) TMI 141

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..... ,also noticed that provisional assessments were to be finalised as per the writ petition filed before the Hon'ble Delhi High Court - Held that matter needs to be finalised by the adjudicating authority, after considering the directions given by the Hon'ble High Court in their judgment - appeal is allowed by way of remanding the matter to the adjudicating authority, who shall decide the matter afre .....

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..... lant has made out a case for out of turn hearing of the appeal. In view of this, miscellaneous application is allowed and since the issue in this case is in narrow compass, we take the appeal itself for disposal. 3. Heard both the sides and perused the record. We find that learned Commissioner (Appeals) has passed an order directing the adjudicating authority to allow the provisional assessment .....

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