The court noted that while the petitioner’s right to appeal under Section 112 remains intact, interim relief could not be granted merely due to the tribunal's absence
In the concerning case, the High Court Of Calcutta,ruling it not maintainable as it did not directly challenge the appellate order. The court refused interim relief due to the tribunal’s non-constitution and advised the petitioner to seek remedies through statutory channels once the tribunal is formed. Anis Patel, the petitioner-assessee, requested to delay the recovery…
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