TMI Blog2014 (4) TMI 641X X X X Extracts X X X X X X X X Extracts X X X X ..... modified and the matter stands remitted back to the assessing authority, to be reconsidered, virtually accepting the contention put forth assessee - It is the very same officer who has passed Ext.P9 order on 10.03.2014, imposing a condition, which is rather an onerous one - The said order is stated as a mechanical one, in so far as the position of law declared by the binding judicial precedents ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 14, so as to avail the benefit of interim stay during the pendency of the appeal concerned. 2. The sequence of events reveals that, Ext. P6 series of assessment orders were passed in respect of the different months from April, 2013 to September 2013, fixing huge liability upon the petitioner, in spite of the fact that, the nature of transaction as put forth by the petitioner is not by way of &# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... law and hence the challenge. 3. Sri. K. Srikumar, the learned senior counsel for the petitioner submits that, in respect of the previous assessment year, i.e., 2010-11, the petitioner had approached this Court by filing W.P.(C). No. 8673 of 2013 and since the desired extent of relief was not obtained as per the judgment dated 27.03.2013, the petitioner approached the Division Bench by way of W. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10.03.2014, imposing a condition, which is rather an onerous one. The said order is stated as a mechanical one, in so far as the position of law declared by the binding judicial precedents has not been referred to and the Officer has not even referred to Ext.P5 - his own order in respect of the previous assessment year and hence the challenge. 5. Heard the learned Government Pleader as well, w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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