9911796707
TMI Blog2019 (11) TMI 937X X X X Extracts X X X X X X X X Extracts X X X X ..... nation Application No. 12077 of 2019 Ramesh Ranganathan, C.J. And Alok Kumar Verma, J. For the Appellants in all the Special Appeals : Mr. Pulak Raj Mullick, learned counsel For the Respondents-Income Tax Department in all the Special Appeals : Mr. H.M. Bhatia, learned Senior Standing Counsel ORDER RAMESH RANGANATHAN, C.J. (ORAL) Applications to condone the delay in preferring these Special Appeals are not opposed and the delay is, therefore, condoned. Delay Condonation Applications stand disposed of. Exemption applications are also allowed. 2. These Special Appeals are preferred against the common order passed by the learned Single Judge in Writ Petition (M/S) No. 122 of 2013 and batch dated 19.07.2019. The appellant-writ petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the learned Single Judge, on merits, would prejudice the appellant-writ petitioner's case in the re-assessment proceedings; and the Assessing Authority, while passing the order of re-assessment, would be influenced by the observations made by the learned Single Judge in the orders under appeal. 5. Since the complaint before us is that the findings recorded in the order under appeal may influence the decision of the Assessing Authority, while passing a re-assessment order, we asked Mr. Pulak Raj Mullick, learned counsel for the appellant-writ petitioner, how was he justified in putting forth his submissions on merits, inviting a finding of this Court on merits, and then complain that the Assessing Authority would be influenced by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant-writ petitioner an opportunity of an oral hearing, the Assessment Order would be time barred. Mr. Pulak Raj Mullick, learned counsel for the appellant-writ petitioner, would fairly state that the time, to pass a re-assessment order, would expire tomorrow i.e. on 08.11.2019 for the Assessment Year 2005-06. 10. Since the appellant-writ petitioner themselves seek an opportunity of an oral hearing, and to put forth their additional submissions before the Assessing Authority, suffice it, in so far as the Assessment Year 2005-06 is concerned, to extend the period for passing the re-assessment order by a further period of eight weeks. The Assessing Authority shall inform the appellant-writ petitioner of the date of oral hearing, and it is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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