ASHOK CHAWLA Vs. UNION OF INDIA

JUDGEMENT

(1.) AFTER some hearing, learned counsel for the petitioner stated that the points urged in the writ petition should be permitted to be raised before the Tribunal before whom ITA Nos. 5669/Del/1996, 5665/Del/1996, 5668/Del/1996 and 5666/Del/1996 are pending. We feel that the points raised are essentially factual in nature and though some questions of law are involved they would depend upon the adjudication of connected factual aspects. Therefore, Tribunal shall permit the petitioner to urge such points as are available to be urged. It is stated by learned counsel for the petitioner that some additional material may be required to be placed for consideration of the Tribunal. On an appropriate application being filed for consideration of those evidence, Tribunal would do well to pass necessary orders in accordance with law, if they are related to the issues involved in the appeals. We find that there were some interim orders passed by the Tribunal and by order dt. 29th May, 1998, interim protection was granted to the assessee by this Court. Hearing of the appeals appears to have been diferred because of pendency of the writ petition. To avoid unnecessary delay, let the parties appear before the Tribunal, without any further notice, on 21st Aug., 2001 when the Tribunal shall fix up a date for hearing of the appeals expeditiously. Till disposal of the appeals, interim order dt. 29th May, 1998, shall be operative. We make it clear that we have not expressed any opinion on the various issues raised in the writ petition. The petition stands disposed of.