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2017 (4) TMI 1264

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..... ons filed under Section 84 of the said Act, have to be taken up first and decided before ever deciding the issue with regard to the revision of assessment as sought to be done - Held that: - This Court, at this stage, is not expressing any view on the claim made by the petitioner as it is for the the respondent to consider and decide on its own merits and in accordance with law - petitions dispose .....

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..... for revision dated 29.12.2016, 05.01.2017, 13.01.2017. According to the petitioner if the petitioner succeeds in their attempt under Section 84 of the said Act, there may not be any requirement of revision. 3. This Court, at this stage, is not expressing any view on the claim made by the petitioner as it is for the the respondent to consider and decide on its own merits and in accordance with law .....

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