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    <title>2015 (11) TMI 871 - Supreme Court</title>
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    <description>Assessment orders issued by the authorities of the undivided State were challenged after State bifurcation, while demand was later being pursued by the successor State. To preserve the taxpayer&#039;s effective appellate remedy and avoid a situation where no authority could properly complete the assessments after the pending writ petition, the Supreme Court set aside the High Court judgment and the assessment orders. It also directed that the matter be considered in light of Clause III(i) of Schedule V of the Andhra Pradesh Infrastructure Development Enabling Act, 2001 and the Andhra Pradesh Re-Organisation Act, 2014, with liberty to the concerned assessing authority to complete the assessments after disposal of the writ petition.</description>
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      <title>2015 (11) TMI 871 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=268062</link>
      <description>Assessment orders issued by the authorities of the undivided State were challenged after State bifurcation, while demand was later being pursued by the successor State. To preserve the taxpayer&#039;s effective appellate remedy and avoid a situation where no authority could properly complete the assessments after the pending writ petition, the Supreme Court set aside the High Court judgment and the assessment orders. It also directed that the matter be considered in light of Clause III(i) of Schedule V of the Andhra Pradesh Infrastructure Development Enabling Act, 2001 and the Andhra Pradesh Re-Organisation Act, 2014, with liberty to the concerned assessing authority to complete the assessments after disposal of the writ petition.</description>
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