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2017 (10) TMI 1169
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....or the Respondent : Mr.S.Kanmani Annamalai ORDER Heard Mrs.R.Hemalatha, learned counsel for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader appearing for the respondent. 2. The petitioner has filed these writ petitions challenging the assessment orders dated 27.07.2017 and 11.08.2017 for the assessment years 2002-2003 and 2005-2006. 3. After....
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....e against the assessee. The operative portion of the judgment reads as follows: "We are in respectful agreement with the decision of the Full Bench of the Kerala High Court. Applying this decision and read in the context of the decision of this Court reported in [2003] 129 STC 167 (Mad) in the case of (Apparels and Handloom Exporters Association V. State of Tamil Nadu), we do not find any....
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....al before the Hon'ble Supreme Court in Special Leave to Appeal (C) Nos.10166-10168 of 2014. These appeals were dismissed as withdrawn by order dated 11.08.2014 giving liberty to the petitioner to raise other additional queries before the appropriate forum. Though such liberty was granted, the Hon'ble Supreme Court made it clear that they have not expressed any opinion with regard to the co....
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....e entitled to canvass those grounds challenging the impugned orders. Thus, as on date, the judgment of the Division Bench in the case of S.S.M. Processing Mills has attained finality and holds the field. Therefore, the present attempt of the petitioner to argue contrary to the decision is clear attempt to reopen a settled issue in an indirect manner, which cannot be permitted. 6.For the above r....