9911796707
TMI Blog2011 (9) TMI 855X X X X Extracts X X X X X X X X Extracts X X X X ..... - WRIT TAX No. - 1715 of 2007 - - - Dated:- 29-9-2011 - Vineet Saran And Vikram Nath, JJ. For the Appellant : Arvind Saran Das For the Respondent : C.S.C. ORDER:- We have heard Sri Bharat Ji Agrawal, learned Senior Advocate assisted by Sri Piyush Agrawal, learned counsel for the petitioners and Sri S.P. Kesarwani, learned Standing Counsel for the State respondents. Civil Misc. Delay Condonation Application No. 74514 of 2008. Cause shown for the delay in filing the Review Application is sufficient. The delay in filing the Review Application No.74515 of 2008 stands condoned. Application is allowed. Civil Misc. Review Application No.74515 of 2008. By means of this writ petition the petitioner who is a manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Apex Court dated 3.3.2008 is quoted herein below- We are informed that on 18th February, 2008, the Division Bench of the Allahabad High Court has referred the question of law arising in this S.L.P. to the larger Bench. In the circumstances, permission is sought to withdraw the S.L.P. with liberty to move the High Court either by way of review or by way of an I.A. in the matter pending before the larger Bench. Allowed to be withdrawn. It is pursuant to the said order that the present Review Application has been filed. Sri Bharat Ji Agrawal, learned Senior Advocate has submitted that vide order dated 18.02.2008 passed in a bunch of similar petitions the Division Bench had referred the following questions of law to be answ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h has specifically over ruled the judgment dated 18.12.2007 passed in the present case, referred to as the case of M/S IFFCO Ltd. versus State of U.P. therein, the present petition deserves to be decided in terms of the decision taken by the larger Bench. Accordingly we allow the Review Application and recall the judgment and order dated 18.12.2007. The Writ Petition is allowed. The impugned notices dated 23.10.2007 and 17.11.2007, Annexures 12 14 to the Writ Petition are hereby quashed. The Assessing Authority will decide the proceedings afresh in accordance with the law laid down by the larger Bench referred to above ignoring the view taken in the Circular dated 25.01.2003 and the directions contained therein. - - TaxTMI - TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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