(B.V. Nagarathna and Prashant Kumar Mishra, JJ.)
Civil Appeal No(s). 1311/2020, decided on July 10, 2023
State of Haryana and Another _____________________ Appellant(s);
v.
A.P. Processors __________________________________ Respondent.
With
Civil Appeal No(s). 1317/2020
Civil Appeal No(s). 1318/2020
Civil Appeal No(s). 1325/2020
Civil Appeal No(s). 1319/2020
Civil Appeal No(s). 1320-1324/2020
Civil Appeal No(s). 1315-1316/2020
And
Diary No(s). 46207/2019
Civil Appeal No(s). 1311/2020; Civil Appeal No(s). 1317/2020; Civil Appeal No(s). 1318/2020; Civil Appeal No(s). 1325/2020; Civil Appeal No(s). 1319/2020; Civil Appeal No(s). 1320-1324/2020; Civil Appeal No(s). 1315-1316/2020; and Diary No(s). 46207/2019
The Order of the court was delivered by
Order
1. There is a delay of 491 days in Diary No. 46207/2019.
2. We have heard learned counsel for the Appellants-State and learned counsel for the respondent at length in all these cases.
3. These matters are filed as against the order of remand to the Assessing Officer passed by the High Court with a direction to hear the parties concerned and to pass fresh orders in the matters. In other words, the matters have been remanded to the Assessing Officer to consider the case of the assessees as well as of the Appellants herein and to pass fresh orders in terms of the directions issued by the High Court in Paragraph 27 of its detailed order dated 17.5.2018.
4. We do not find any reason to interfere with the impugned orders.
5. Accordingly, the Civil Appeals and the connected matter stand dismissed.
6. Needless to observe that all contentions on both sides are left open before the Assessing Officer.
7. Consequently, all pending application(s), if any, stand dismissed.
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