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TMI Blog2018 (9) TMI 310X X X X Extracts X X X X X X X X Extracts X X X X ..... udication order is issued so as to be outside the control of the adjudicator - As there is prima facie a difference of language in the Act and in the Income Tax Act, 1961 the applicability of the decision rendered under the Income Tax Act, 1961 to this Act in the case of in the Yashovardhan Birla Vs. Deputy Commissioner of Income Tax Central [2016 (9) TMI 296 - BOMBAY HIGH COURT] would require con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... la Vs. Deputy Commissioner of Income Tax Central 342 ELT 326 under the Income Tax Act, 1961. This to contend that the issue stands concluded in favour of the Petitioner, as this Court has held that the Income Tax Assessment proceedings would cease to be a pending proceedings only when the assessment order is received by the party. In this case, she submits that the date when the Application fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be outside the control of the adjudicator. 5. It is in the above view, as there is prima facie a difference of language in the Act and in the Income Tax Act, 1961 the applicability of the decision rendered under the Income Tax Act, 1961 to this Act would require consideration at final hearing. 6. At this stage the Petitioner does not seek any interim relief. 7. Mr. Jetly for the Responden ..... X X X X Extracts X X X X X X X X Extracts X X X X
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