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Issues: (i) Whether the Civil Appeals other than C.A. No. 9920 of 2016 stood dismissed. (ii) Whether C.A. No. 9920 of 2016, filed by the assessee, stood allowed.
Issue (i): Whether the Civil Appeals other than C.A. No. 9920 of 2016 stood dismissed.
Analysis: The order records that paragraph 56 of the earlier judgment be read so as to state that all Civil Appeals barring C.A. No. 9920 of 2016 were dismissed.
Conclusion: The remaining Civil Appeals stood dismissed.
Issue (ii): Whether C.A. No. 9920 of 2016, filed by the assessee, stood allowed.
Analysis: The order directs that paragraph 56 of the earlier judgment be read to state that C.A. No. 9920 of 2016, being filed by the assessee, was allowed.
Conclusion: C.A. No. 9920 of 2016 stood allowed in favour of the assessee.
Final Conclusion: The appeals were disposed of by maintaining dismissal of the connected appeals while allowing C.A. No. 9920 of 2016.
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