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2016 (3) TMI 1188 - MADRAS HIGH COURTMaintainability of petition - after a long lapse of five years, the present impugned orders dated 25.5.2015 have been passed, confirming the original assessment of tax and penalty on the very same grounds and according to the petitioners, it is nothing but non-application of mind on the part of the respondents - Held that: - the first respondent has passed the impugned orders without following the directions issued by this Court as well as the direction issued by the second respondent on two different occasions and at the same time, the first respondent did not even consider the petitioners' reply - the delay in considering the claim of the petitioners, played a pivotal role in the case on hand and thus, the orders impugned herein, have no legs to stand and therefore, they are liable to be interfered with on this ground too - the impugned orders are liable to be set aside - matters are remanded to the authorities for consideration afresh and the respondents are directed to consider each and every aspect on the basis of the materials available - appeal allowed by way of remand.
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