The Special Leave Petitions filed have been dismissed by the court. As a result, any pending applications related to these petitions are considered resolved. In further proceedings, the Assessing Officer (AO) is instructed to conduct a hearing with both parties involved and subsequently issue orders based on the proceedings. This summary indicates the court's decision to dismiss the special leave petitions while directing the AO to proceed with the necessary actions.

In this case, the Special Leave Petitions filed have been dismissed by the court. Consequently, any pending applications associated with these petitions are deemed resolved. The court has directed the Assessing Officer (AO) to conduct a hearing involving both parties and subsequently issue orders based on the proceedings. The individuals named, Manav Sharma and Tapan Kumar Chakraborty, are likely the counsels representing the respective parties in this matter. The court's decision signifies the dismissal of the special leave petitions while outlining the necessary steps for the AO to proceed with the case.

The Special Leave Petitions are dismissed.
Pending applications shall stand disposed of.
The Assessing Officer (AO) shall pass orders after hearing
both the parties.
(MANAV SHARMA) (TAPAN KUMAR CHAKRABORTY)
COURT MASTER (SH) BRANCH OFFICER