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2008 (7) TMI 553 - SUPREME COURT
Whether in the light of the observations of the Division Bench on the irregularities as also the conduct of the assessing officer, could the assessment orders be said to be null and void, as pleaded on behalf of the appellants?
Held that:- Despite scathing observations by the Division Bench on the conduct of the assessing officer, it was a case of an irregularity in assessment proceedings by the officer, who was not bereft of authority to assess the appellant. At best, it was an illegality, which defect was capable of and has been cured by the High Court by setting aside the orders and by granting consequential relief.
In the conspectus of the circumstances aforesaid, we do not find any infirmity in the impugned directions given by the Division Bench of the High Court warranting interference in the exercise of our jurisdiction under article 136 of the Constitution. The appeals are devoid of any merit