2021 (2) TMI 491

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..... Mr. Aniket D. Agrawal, Advs. Respondent: Mr. Abhishek Maratha and Mr. Pratayash Gupta, Advs. ORDER 1. This order is in pursuance to the earlier order dated 14th January, 2021. 2. The counsel for the respondent, in response to the earlier order states that no further investigation is now to be done and the respondent will proceed with the assessment. 3. The senior counsel appearing for the pet .....

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..... he preponderance of probabilities and the petitioner is thus entitled to maintain the petition. 4. We have enquired from the senior counsel for the petitioner, the remedy against the order of assessment and whether in the said remedy, it will be open to the petitioner to also assail the finding with respect to the existence of the jurisdictional fact. 5. The senior counsel for the petitioner has .....

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..... at that stage interfere with the condition for maintaining an appeal, if found to be too harsh, but it is deemed appropriate to consider. 7. Issue notice. 8. Notice is accepted by the counsel for the respondent. 9. Counter affidavit be filed within two weeks. 10. Rejoinder thereto, if any be filed before the next date of hearing. 11. List on 2nd March, 2021. 12. The assessment proceedings, .....

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