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2011 (11) TMI 656

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..... of 2007 - - - Dated:- 24-11-2011 - MR. D.K. JAIN MR. ANIL R. DAVE JJ. For Appellant(s) Mr. S.K. Bagaria, Sr. Adv. IN CA 3773/2000 Mr. K.K. Mani,Adv. Mr. Abhishek Krishna, Adv. Mr. A. Lakshminarayan, Adv. In CAs. 3774-75/2000 Mr. V.N. Raghupathy, Adv. 1969/2007 For Respondent(s) Mr. S. Gurukrishna Kumar, AAG In C.A. 3773/2000 Mr. B. Balaji, Adv. Mr .....

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..... s as also the High Courts proceeded on the same goods theory, which has been subsequently considered by the Constitution Bench in the aforementioned decision. Accordingly, we dispose of these appeals and remit them to the concerned Assessing Officers for fresh decision in respect of the assessment years in question. The Assessing Authority is hereby directed to pass fresh assessment orders, a .....

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