I.S.TIWANA,J. - (1.) THE Petitioner impugns the notices Annexure P. 1 to P.6 issued to her under s. 16 (2) of the WT Act, 1957 (for short, the Act) indicating therein that she has to be assessed as an individual and not as a member of the HUF. Vide these notices, she has also been asked to file returns for the assessment years mentioned therein.
(2.) IT is admitted position that since the filing of this writ petition, the petition has been assessed as a member of HUF vide order dt. 18th April, 1980 (Annexure P.8) and that order has assumed finality as no appeal has been filed by the Department against that. In the light of this finding in Annexure P.8 learned counsel for the parties agree that the petitioner has now obviously to be assessed as a member of HUF in the manner it has been done in that order. In view of the above-noted agreed position the petitioner may file her returns if not already filed in reply to the impugned notices within a period of one month from today. Learned counsel for the respondent further agrees not to raise any objection on the ground of limitation in either case, i.e., whether the returns are filed now or have already been filed, as the said delay has occurred on account of pendency of this writ petition.
(3.) THUS , this petition stands disposed of as indicated above with no order as to costs.;