AI Structured Summary
Not yet generated for this judgment
No AI summary yet
Generate an eight-section analysis of this judgment — facts, issues, reasoning, ratio and a plain-language gist.
Judgment
6 paragraphs · 203 wordsB. Bhattacharjee, J
Heard Mr. A.H. Kharwanlang, learned Addl.Sr.GA appearing for the petitioners, Mr. A.R. Passah, learned counsel appearing for the respondent No.1 and also Mr. J.K. Pariat, learned counsel appearing for the respondent Nos. 2-3.
It is submitted by the learned Addl.Sr.GA for the petitioner and the learned counsel for the respondent No.1 that vide office order dated 27.04.2026 under Memo No. CTAB (TT) 4/93/83, the Commissioner of Taxes was pleased to revoke the suspension order dated 22.01.2021 which is the subject matter of dispute between the parties. A copy of the said office order dated 27.04.2026 has been brought into record by the respondent No.1 by filing an affidavit dated 21.05.2026.
The learned counsels appearing for all the parties submit that consequent to the passing of the aforesaid office order dated 27.04.2026, there remains nothing to be adjudicated in this revision petition and prays that the matter may be closed.
In view of the submission made by the parties, this revision petition stands closed. Needless to say that the parties herein will be at liberty to approach the trial court for passing of necessary order basing on the office order dated 27.04.2026.
With the above, this revision petition stands disposed of.
