9911796707
TMI Blog2023 (11) TMI 1161X X X X Extracts X X X X X X X X Extracts X X X X ..... ts herein the correctness or otherwise of the impugned order would not call for any further consideration. However, since the dispute between the parties is still at large and in the event the appellants herein are successful, liberty is reserved to the appellants to seek recovery of the amount refunded to the respondent-assessee in accordance with law. Appeal disposed off. - HON'BLE MRS. JUSTICE B.V. NAGARATHNA And HON'BLE MR. JUSTICE S.V.N. BHATTI For the Appellant : Mr. Sahil Bhalaik, AOR Mr. Sri Harsha Peechara, Adv. Mr. Duvvuri Subrahmanya Bhanu, Adv. Ms. Pallavi, Adv. Ms. Kriti Sinha, Adv. Mr. Rajiv Kumar Choudhry, AOR M/S. Venkat Palwai Law Associates, AOR For the Respondent : Mr. A. V. Rangam, AOR Mr. Budd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were dismissed. That presently, it is not known as to whether the concerned Assessing Officer has passed fresh assessment orders pursuant to the order made by the Division Bench of the High Court vide order dated 08.09.2011. Learned counsel for the respondent also brought to our notice interim order dated 11.02.2010 passed in this appeal wherein it was recorded that since the refund has been made to the assessee which is a Government Company pending the revision before the High Court, the Tax Revision Case i.e. TRC No. 245/2008 must be disposed of as early as possible and preferably within six months. Therefore, it was submitted that this Court has also recorded the fact that the respondent-assessee has received the refund from the State ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing regard to the compliance of the directions issued by the Division Bench of the High Court made by the appellants herein the correctness or otherwise of the impugned order would not call for any further consideration. However, since the dispute between the parties is still at large and in the event the appellants herein are successful, liberty is reserved to the appellants to seek recovery of the amount refunded to the respondent-assessee in accordance with law. It is further clarified that this appeal is concluded solely on the ground that there has been compliance of the directions issued by the Division Bench of the High Court, by the appellants herein. With the aforesaid observations and liberty reserved, the appeal stands disp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ses on 24.08.2003 in favour of the respondent-assessee and therefore, having regard to the aforesaid significant fact, the consideration of the appeals would be a wholly academic exercise. He therefore, submitted that the appeals may hence, be dismissed as infructuous. By way of response, learned counsel for the appellants submitted that although according to the respondent-assessee, there has been compliance of the direction issued in the impugned order, that is not conclusive of the matter inasmuch as the appellants have a right to assail the judgment dated 24.08.2023 passed by the Division Bench of the High Court for the State of Telangana at Hyderabad before this Court and therefore, any refund that has been effected in compliance of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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