2008 (3) TMI 51

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..... his aspect has been lost sight of by all the authorities including the Tribunal and the High Court - In this case there is no assessment under the Act - we direct the adjudicating authority to de novo decide the matter in accordance with law
S.H. Kapadia and B. Sudershan Reddy, JJ. [Order].- 1. In C.A. No. 5945 of 2002: In our view, the entire proceedings initiated by the assessee were after .....

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..... the appellant-assessee herein moved the High Court under Article 226 of the Constitution which, in our opinion, was totally misconceived. Learned Counsel for the appellant states, on instructions, that the appellant is ready and willing to withdraw the writ petition. Permission granted. With the withdrawal of the writ petition, nothing survives in these civil appeals. 5. Before concluding, we may .....

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