2014 (4) TMI 758

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....d by the applicant(s)/petitioner(s) for recalling of the order passed on 29.08.2013 in Special Leave Petition (C) No. 12415 of 2010 and to pass similar order passed in Special Leave Petition (C) No.10324 of 2010. It is pertinent to mention here that by our order dated 29.08.2013, we had dismissed Special Leave Petition (C) No. 12415 of 2010 and connected matters. After going through the application and prayer made therein, we are of the opinion that the request of the applicants/petitioners appears to be reasonable and needs to be accepted. Accordingly, the same is granted. The petitioners in Special Leave Petitions (C) Nos.12415, 17641, 17420, 17801, 20411 and 20703 of 2010, had called in question the assessment orders passed by t....

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....Officer before the Appellate Authority, who by its order dated 10.01.2001 remanded the matter back to the Assessing Officer. The applicants/ petitioners thereafter, called in question the assessment orders directly before the High Court without exhausting the alternate remedy provided under the Act. The High Court without relegating the petitioner to first exhaust the alternative remedy available to them under the provisions of the Act has dismissed the writ petitions. Aggrieved by the orders so passed by the High Court the applicants/ petitioners are before us in these special leave petitions. Since the applicants/petitioners are calling in question the assessment order passed by the Assessing Authority, in our opinion, the petitione....