9911796707
TMI Blog2023 (5) TMI 1116X X X X Extracts X X X X X X X X Extracts X X X X ..... Through: Mr Abhishek Maratha, Sr Standing Counsel with Mr Akshat Singh, Advocate. CORAM: RAJIV SHAKDHER, J. (Oral): 1. Issue notice. 1.1 Mr Abhishek Maratha, learned senior standing counsel, accepts notice on behalf of the respondents/revenue. 2. Given the directions that we propose to pass, Mr Maratha says that he does not wish to file a counter-affidavit in the matter and that he will arg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der dated 31.12.2016, as it stands today, is intact, although CBV has preferred an appeal qua the same. 5. We may also note that it is not disputed by Mr Abhishek Jebraj, who appears on behalf of the petitioner, that qua the impugned assessment order dated 28.03.2022, a statutory appeal has been preferred, which is pending adjudication. 5.1 We are told that this appeal was lodged in and about Fe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8.03.2022. 8.2 Furthermore, Mr Jebraj says that the appeal has been pending since February 2019 and, for some reason or the other, has not been taken up for adjudication, causing detriment to the interests of the petitioner. 9. Mr Maratha says that since, concededly, CBV is an entity which has extended a sub-grant to the petitioner, in the ordinary course of things, the petitioner should have kn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es. In our opinion, the petitioner in this case was entitled to move the court to nudge respondent no. 2 in the right direction. 13. Insofar as the first aspect is concerned, in our opinion, the petitioner is entitled to seek a direction that while disposing of the appeal, respondent no. 2 should consider the entirety of the reassessment order dated 31.12.2016 passed in the matter concerning CBV, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rning restricted grant. (ii)(a) We may note that the source of the grant is an organization going by the name Compassion International (CI). Mr Jebraj says that CI channeled the grant to CBV, which, in turn, gave a restricted grant to the petitioner. These are the aspects that respondent no. 2 will deal with while adjudicating the pending appeal. (iii) Before respondent no. 2 renders a final ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
