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TMI Blog2014 (4) TMI 758X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner(s) for recalling of the order passed on 29.08.2013 in Special Leave Petition (C) No. 12415 of 2010 and to pass similar order passed in Special Leave Petition (C) No.10324 of 2010. It is pertinent to mention here that by our order dated 29.08.2013, we had dismissed Special Leave Petition (C) No. 12415 of 2010 and connected matters. After going through the application and prayer made therein, we are of the opinion that the request of the applicants/petitioners appears to be reasonable and needs to be accepted. Accordingly, the same is granted. The petitioners in Special Leave Petitions (C) Nos.12415, 17641, 17420, 17801, 20411 and 20703 of 2010, had called in question the assessment orders passed by the Assessing Authority before th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by its order dated 10.01.2001 remanded the matter back to the Assessing Officer. The applicants/ petitioners thereafter, called in question the assessment orders directly before the High Court without exhausting the alternate remedy provided under the Act. The High Court without relegating the petitioner to first exhaust the alternative remedy available to them under the provisions of the Act has dismissed the writ petitions. Aggrieved by the orders so passed by the High Court the applicants/ petitioners are before us in these special leave petitions. Since the applicants/petitioners are calling in question the assessment order passed by the Assessing Authority, in our opinion, the petitioners should first approach the First Appellate Aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions before the Tribunal. The High Court without relegating the petitioner to first exhaust the alternative remedy available to them under the provisions of the Act has dismissed the writ petitions. Aggrieved by the orders so passed by the High Court the applicants/ petitioners are before us in these special leave petitions. Since the applicants/petitioners have directly approached the High Court without taking recourse to appeal before the Tribunal, in our opinion, the applicants/ petitioners should first approach the Tribunal by filing appropriate petitions. Accordingly, we allow the Special Leave Petitions and set aside the impugned judgment and order qua the petitioners. We reserve liberty to the applicants/petitioners to question t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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