Petitioners argued that the impugned order was erroneous because the assessment order was passed within three months of the show‑cause notice (30‑Nov‑2024 to 28‑Feb‑2025).
The core issue was whether the delay in filing, refiling, curing defects, and filing a copy of the impugned judgment should be condoned.
Findings & Observations
The Court, after hearing counsel, accepted the petitioner's submission regarding the timeline of the assessment order.
No detailed legal reasoning beyond acknowledgment of the factual timeline was recorded.
Penalties / Settlements / Directions
The Court condoned the delay in filing.
An order to issue a notice was made, with the notice returnable on 10‑Aug‑2026.
The Court directed that status quo be maintained by the parties pending further orders.
Corrective Actions & Future Obligations
Parties must comply with the notice and maintain the status quo as directed.
No additional compliance measures or financial penalties were stipulated.
Final Ruling & Enforcement
Delay in filing was formally condoned.
The notice must be returned by 10‑Aug‑2026; status quo remains in effect.
Enforcement and monitoring to be overseen by the Assistant Registrar‑cum‑PS Court Master.