2020 (3) TMI 377

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..... tioners subsequent to the order passed by the assessing authority - HELD THAT:- The assessing authorities orders are of the year 2006 and the respective writ petitions are filed in the year 2017. Even if the petitions are not entertained on the ground of delay, on equity, the petitions are to be considered as the matters pertain to demand of tax amount. Admittedly, the delay cannot come to the aid .....

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..... AGAPRASANNA JJ. APPELLANT (BY SRI MAHESH R. UPPIN, ADVOCATE) RESPONDENTS (BY SRI JEEVAN J. NEERALGI, ADVOCATE FOR RESPONDENT NOS.1 AND 2) JUDGMENT RAVI MALIMATH J., Aggrieved by the orders dated 05.03.2019 passed in Writ Petition Nos.16012 and 30643 of 2017 respectively, by the learned Single Judge, in partly allowing the writ petitions while ordering for refund of the .....

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..... pective writ petitions are filed in the year 2017. Even if the petitions are not entertained on the ground of delay, on equity, the petitions are to be considered as the matters pertain to demand of tax amount. Admittedly, the delay cannot come to the aid of the respondents. The respondents have retained the money which belongs to the writ petitioners. Therefore, once the learned Single Judge has .....

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