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of <h1>High Court sets aside orders, remands for fresh proceedings on Transit Pass reconciliation for AY 2014-15. Emphasizes promptness and legality.</h1> The High Court allowed the Writ Petitions, setting aside the impugned order and the rectification order, remanding the matter back to the respondent for ... Rectification of Mistake - reconciliation of the Transit Pass for the Assessment Year 2014-15 - HELD THAT:- Earlier when the petitioner had challenged the proceedings of the respondent herein for the Assessment Year 2015-16 in W.P.Nos.285 and 286 of 2017, this Court, by an interim order dated 06.11.2019, had permitted the petitioner to appear before the respondent herein with the documents, pursuant to which, there was a reconciliation and the copy of the communication sent to the petitioner was produced before the learned Judge. Accordingly, this Court, by an order dated 06.12.2019, was of the view that there was substantial progress and the reconciliation exercise has resulted in reduction of tax exposure drastically and thereby remanded back the matter to the respondent for de novo consideration, after taking into account, the outcome of the reconciliation exercise. Petition allowed by way of remand. Issues involved:Challenging impugned order, quashing rectification order, reconciliation of Transit Pass for Assessment Year 2014-15.Analysis:1. Challenging the Impugned Order:The petitioner in W.P.No.2450 of 2017 challenged the order passed by the respondent on a specific date. The prayer in this petition was to challenge this impugned order. Similarly, in W.P.No.2451 of 2017, the petitioner sought to quash the rectification order dated 18.01.2017 and requested the respondent to rectify the same as per the petitioner's application. The High Court acknowledged these prayers and set aside the impugned order dated 27.12.2016, remanding the matter back to the respondent for fresh proceedings. The rectification order dated 18.01.2017 was also set aside, emphasizing the need for expeditious completion of the entire exercise.2. Reconciliation of Transit Pass for Assessment Year 2014-15:The issue of reconciliation of the Transit Pass for the Assessment Year 2014-15 was a significant aspect of the present Writ Petitions. The Court noted that in earlier proceedings related to the Assessment Year 2015-16, reconciliation efforts had resulted in a substantial reduction of tax exposure. Consequently, the Court decided to remand the matter back to the respondent for fresh consideration, in alignment with the previous orders pertaining to the Assessment Year 2015-16. The Court highlighted the importance of this reconciliation exercise and directed the respondent to complete the process expeditiously. The judgment emphasized the similarities in the issues between the Writ Petitions concerning the Assessment Years 2014-15 and 2015-16, indicating a consistent approach in handling such matters.3. Final Decision:In conclusion, the High Court allowed the Writ Petitions, setting aside the impugned order and the rectification order. The matter was remanded back to the respondent for fresh de novo proceedings. The Court stressed the need for prompt completion of the exercise. The judgment concluded by closing the connected Miscellaneous Petition without any costs imposed. The decision aimed to ensure a fair and thorough reconsideration of the issues raised in the Writ Petitions, emphasizing the importance of adherence to legal procedures and timely resolution of matters before the Court.
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