2021 (1) TMI 1350

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....R THE APPELLANTS : BY SPL.GOVT.PLEADER SRI.C.E.UNNIKRISHNAN FOR THE RESPONDENT : BY ADV.HARISANKAR V.MENON JUDGMENT S.V.Bhatti, J. The writ appeal is at the instance of respondent/State. The appellant challenges the directions issued in W.P.(C) No.14031/2020. The circumstances leading to the directions are not in dispute. There are admittedly two facets to the case; firstly, the assess....

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....ding the benefit of adjustment is unaccepted. In other words, to its advantage only. The grounds of appeal challenging intra-court appeal are completely untenable. Hence, appeal fails and dismissed. After taking note of the approach of appellant, and particularly burdening the assessee with litigation, we were of the view to dismiss the appeal with substantial cost. After listening to Sr. Gover....