SAI ENTERPRISES (PROPRIETORSHIP) Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard learned counsel for the parties. Petitioner has prayed for the following relief(s):-

(2.) Learned counsel for the Revenue, states that he has no objection if the matter is remanded to the Assessing Authority for deciding the case afresh. Also, the case shall be decided on merits. Also, during pendency of the case, no coercive steps shall be taken against the petitioner. Statement accepted and taken on record.

(3.) However, having heard learned counsel for the parties as also perused the record made available, we are of the considered view that this Court, notwithstanding the statutory remedy, is not precluded from interfering where, ex facie, we form an opinion that the order is bad in law.