2024 (9) TMI 1068

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....SHIS BARUAH For the Petitioner : Mr. B. Raichandani For the Respondent : Mr. B. Choudhury ORDER PER Heard Mr. B. Raichandani, the learned counsel appearing on behalf of the petitioner. Mr. B. Choudhury, the learned counsel appears on behalf of the respondent Nos. 1,2 & 3. 2. From the materials on record it has been admitted by the respondent authorities that the petitioner is entitl....

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....pplications. 3. It has also been mentioned that the files have now been reconstructed, pursuant to the filing of the instant writ petition and the same has already been processed and forwarded to the Government of Assam by the communication Bearing No. CTS-151/2023/2022 dated 13.02.2024 for approval. 4. Mr. B. Raichandani, the learned counsel appearing on behalf of the petitioner however sub....

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....laced and had to be reconstructed does not appear to be bonafide. 5. I have heard the learned counsels appearing on behalf of the parties and has given my anxious consideration. 6. From the materials on record, it is apparent that the petitioner herein is entitled to the total amount of Rs. 37,87,166/- on account of refunds for the assessment years 1993-94, 1995-96, and 1998-99. The affidavi....