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2020 (12) TMI 1043

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..... THAT:- The petitioner, under instructions, seeks permission to withdraw the present petition reserving liberty to file a fresh petition on the same and subsequent cause of action. Petition dismissed as withdrawn.
Honourable The Chief Justice And Honourable Mr. Justice S. Kumar For the Petitioner/s : Mr. Gautam Kumar Kejriwal, Advocate For the Respondent/s : Mr. Vikash Kumar, SC-11 ORAL JUDG .....

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..... n that in absence of the jurisdictional fact necessary for exercise of power under section 50 read with section 75(12) of the act the respondent assessing authority could not have passed the impugned order and the consequential demand notice which is accordingly without jurisdiction and liable to be quashed by this Hon'ble Court; (d) For further holding and a declaration that the case of the pet .....

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..... ayment of tax liabilities in terms of section 39(7) of the act no liability of interest would be attracted in terms of section 75(12) of the act; (g) For grant of any other relief or reliefs to which the petitioner is found entitled in the facts and circumstances of this case." Shri Vikash Kumar, learned Standing Counsel No. 11 has electronically transmitted certain documents to Shri Gautam Kum .....

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