2020 (9) TMI 219

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.... at their respective residences and the counsel, staff of the Court appearing from their respective residences. 2. These review applications were filed in the above referred writ appeals against the order of this Court dated 05.12.2019. 3. The short facts, which are required to be noticed for the disposal of these review applications are as follows: That the review applicant is the assessee, against whom, assessment orders were made by the revenue dated 12.07.2019 in respect of the assessment years 2013-14, 2014-15 and 2015-16. Challenging such assessment orders, the assessee filed three writ petitions in W.P.Nos.26527, 26531 and 26524 of 2019 respectively. A learned Judge of this Court, on considering the said writ petitions, by a co....

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.... its order dated 10.02.2020 granted liberty to the assessee to approach the High Court by way of review petitions, if so advised. That is how, these review applications have been filed by the assessee. 4. Heard Mr.N.Murali, learned counsel appearing for the assessee and Mr. Mohammed Shaffiq, learned Special Government Pleader appearing for the revenue. 5. During the hearing, it was pointed out that, before the Division Bench, where the writ appeals were originally heard, at the time of admission on 28.11.2019, the learned counsel for the assessee had offered to deposit 10% of the demand made in the impugned assessment for invocation of the statutory remedy before the appellate authority. 6. The said offer was made voluntarily on th....

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....e tax due in respect of three assessment years, as demanded through the impugned demand, the assessing authority is ready and willing to re-assess the assessment, where, whatever grounds on merits the assessee wants to urge, can very well be raised. 9. In response to the said suggestions made by the learned Special Government Pleader for revenue, the learned counsel for the assessee also has readily agreed, thereby, a consensus was reached between the learned counsel for both assessee as well as revenue and accordingly they made a joint request before this Court to pass a consent order of remand of the issue to the assessing authority, after setting aside the impugned assessment order as well as the impunged demand on condition that 20% ....