2023 (4) TMI 1384

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..... ding before the appellate authority which is faceless authority - The Court is of the view that the appeal should be decided expeditiously so that the petitioner may not have to negotiate uncertainties in his case. Therefore, without going into any aspect of the merits of the case of the either side, since the appeal of the petitioner is pending before the competent authority, the appellate author .....

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..... able to accede to the request of the petitioner for extension of the said relief till the appeal of the petitioner is decided. This is in order to ensure that the petitioner is not put in irreversible situation or that the case of the petitioner is not prejudiced only on that count when the appeal of the petitioner is yet to be finally heard and decided on merits.
HONOURABLE MR. JUSTICE N.V. AN .....

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..... ice issued with regard to the penalty to the petitioner under section 274 read with section 271AAC(1) of the Act. 3. In other words, writ jurisdiction is invoked to challenge the order of assessment. 3.1 Not only that remedy of statutory appeal is available to the petitioner, learned advocate for the petitioner fairly stated that the appeal is already preferred by the petitioner. In view of the .....

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..... f the either side, since the appeal of the petitioner is pending before the competent authority, the appellate authority is directed to deal with and decide the appeal of the petitioner against the assessment order dated 29.09.2021 in respect of Assessment Year 2019-20 within a period of four months from the date of receipt of this order. 5. As the appellate authority is faceless, learned advocat .....

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..... hat the case of the petitioner is not prejudiced only on that count when the appeal of the petitioner is yet to be finally heard and decided on merits. 6.4 Therefore, the interim order of not taking any coercive steps shall continue to operate to bind the respondent authorities till the appeal of the petitioner is decided. 6.5 It goes without saying that the parties shall cooperate. 7. This Spe .....

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