2019 (9) TMI 815

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....me Tax<br>Mr. Justice K. Ravichandrabaabu For the Petitioner : Mrs.R.Hemalatha for Mr.C.Prakasam For the Respondents : Mr.ANR.Jayaprathap, Standing Counsel COMMON ORDER In both these writ petitions, the order of assessment is put to challenge by the respective writ petitioners. 2. Heard both sides. 3. The petitioners are Primary Agricultural Co-operative Societies. In respect ....

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....or the respondents submitted that the said order of the Division Bench is put to challenge before the Apex Court by way of Special Leave Petition and the same is still pending consideration in SLP(C) No.11745/2019. He also invited this Court&#39;s attention to the order passed in W.P.Nos.2552 of 2019 etc. dated 27.06.2019 arising out of similar issue, wherein this Court disposed of those writ peti....

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...., it is stated that the said order of the Division Bench is put to challenge before the Apex Court where the matter is pending in SLP(C) No.11745/2019. In a batch of cases arising out of a same issue, the learned Judge of this Court passed an order on 27.06.2018 as follows: 4. In the light of the aforesaid undisputed position, the following order is passed: a) All the 33 impugned notic....

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....eave Petitions end in favour of assessees and if the aforesaid Hon&#39;ble Division Bench orders are confirmed or if the Hon&#39;ble Supreme Court refuses to interfere with the orders of the High Court, all the 33 impugned notices will stand set aside without further reference to this Court. d) Though obvious it is made clear that this order pertains to benefit under Section 80P of IT Act....