2008 (3) TMI 51

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..... In this case there is no assessment under the Act - we direct the adjudicating authority to de novo decide the matter in accordance with law - 5945 of 2002, 106 of 2003, 7112/03 - - - Dated:- 12-3-2008 - S.H. Kapadia and B. Sudershan Reddy, JJ. [Order].- 1. In C.A. No. 5945 of 2002: In our view, the entire proceedings initiated by the assessee were after invoking advisory opinion fr .....

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..... t-assessee herein moved the High Court under Article 226 of the Constitution which, in our opinion, was totally misconceived. Learned Counsel for the appellant states, on instructions, that the appellant is ready and willing to withdraw the writ petition. Permission granted. With the withdrawal of the writ petition, nothing survives in these civil appeals. 5. Before concluding, we may make it .....

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