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TMI Blog2017 (11) TMI 735X X X X Extracts X X X X X X X X Extracts X X X X ..... arising out of the assessment for the years 1987-88 to 1996-97 and 1990-91 to 1996-97 respectively. The petitioner/revenue cannot once again re-agitate the very same issue before this Court as the matter has attained finality. It is not in dispute that the revenue has not questioned the order of the Settlement Commission, so far as the settlement of the cases of the assessees in respect of the block assessment ending 06.11.1996. In such circumstances, this Court has no hesitation to hold that the challenge to the impugned proceedings has become academic and unnecessary. - W.P.Nos.28150 & 28151 of 2005 - - - Dated:- 24-10-2017 - T. S. Sivagnanam, J. For the Petitioner : Mr.A.P.Srinivas, Senior Counsel For the Respondents : M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n respect of both the assessees for the period ending up to 06.11.1996. Once again, the assessees filed application before the Settlement Commission for settlement of their cases in respect of the block assessment. The revenue s contention is that the first application filed by the assessees in respect of the regular assessment ought not to have been entertained or ought not to have been heard along with the application for settlement of the cases pursuant to the block assessment. This issue has now become academic as in the assessees own case, the revenue viz., the petitioner herein, filed Special Leave to appeal (Civil) No.921 to 922 of 1998, challenging the order dated 30.01.1996, passed under Section 245 D(1) of the Income Tax Act, 1961 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble Supreme Court will be withdrawn . Pursuant to these instructions, many similar appeals have already been withdrawn. In these pending matters, no instructions have yet been received but having regard to the circular, it is clear that they must meet the same fate. They are dismissed. No order as to costs. Civil Appeal Nos.5557-5573 of 1998: Interlocutory application Nos.18 to 34 of 2001 for withdrawal of the civil appeals are allowed. The civil appeals are, accordingly, dismissed as withdrawn . 5. In the light of the above, the petitioner/revenue cannot once again re-agitate the very same issue before this Court as the matter has attained finality. It is not in dispute that the revenue has not questioned the order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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