TMI Blog2022 (10) TMI 364X X X X Extracts X X X X X X X X Extracts X X X X ..... y the High Court of Judicature by which the High Court has set aside the Order passed by Income Tax Appellate Tribunal (ITAT) - as submitted that the issue touches the jurisdiction and/or authority of the President to constitute a special Bench in exercise of the powers under Section 255(3) of the Income Tax Act, 1961 HELD THAT:- As the appeal which was to be heard by the Special Bench has alr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Justice M.R. Shah And Hon'ble Mr. Justice Krishna Murari For the Petitioner(s) : Mr. N.Venkataraman, Asg, Ms. Swati Ghildiyal Adv, Mr. Shashank Bajpai Adv, Nalin Kohli, Adv, Mr. Raj Bahadur Yadav, Aor Mr. And Arvind Kumar Sharma, AOR For the Respondent(s) : Mr. R. Basant, Adv., Ms. Liz Mathew, AOR, Mr. Ajay Krishna, Adv. ORDER The present Special Leave Petition has been pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ute a special Bench in exercise of the powers under Section 255(3) of the Income Tax Act, 1961. As the appeal which was to be heard by the Special Bench has already been now decided and disposed of by the ITAT, Hyderabad and, as such, the present Special Leave Petition has become infructuous and/or academic. Therefore, without expressing anything on merits on the legality and validity of the im ..... X X X X Extracts X X X X X X X X Extracts X X X X
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