2017 (4) TMI 105

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....ocates for the Petitioners. Ms. Amira Razaq, Advocate for the Respondents. ORAL JUDGMENT: Rule heard forthwith. Heard the parties finally by consent. 2. We are inclined to dispose of these writ petitions as all the issues and submissions are common and so also the parties concerned therefore this common order/judgment. 3. The petitioner/assessee in these petitions dated 13/2/2017 ar....

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.... after hearing the parties, in accordance with law. iv. All the contentions of the parties on merits are left open. v. Appeals stand disposed of accordingly." 5. Therefore taking note of the peculiar facts and circumstances it is directed that the Tribunal should decide the appeals after hearing the parties afresh in accordance with law. 6. However, by impugned order dated 30/12/2016, ....

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....eflected in para 1.9 of the impugned order. 8. We are not here to discuss and decide the justification so given by the Assessing Officer while passing the impugned order. There may be justification for various reasons. However, as we are inclined to dispose of these writ petitions on the sole ground as specific directions have been issued to the Tribunal to decide the appeals afresh. The impugn....