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TMI Blog2019 (7) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... T : ADVS. SRI. K. N. SREEKUMARAN, SRI. N. SANTHOSHKUMAR AND SRI. P. J. ANILKUMAR (A-1768) For The RESPONDENTS : SR. GP-SRI. MOHAMMED RAFIQ JUDGMENT Abdul Rehim, J The appellant herein is challenging the judgment in WP(C) No. 402/2019, dated 21.01.2019, through which the writ petition was dismissed. The respondents herein are the respondents in the writ petition. 2. Exts.P1 and P2 orders of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation. It is pointed out that the judgment in WP(C) No. 11335/2018 covers only the question of validity of Section 174. However, the learned counsel for the appellant had fairly conceded that the appellant is not intending to pursue the challenges with respect to Ext.P2 assessment finalised for the year 2012-13. It is contended that, with respect to Ext.P1 assessment with respect to the year 2011- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 01.2019 is hereby set aside. The writ petition is restored on to the files of this Court and remitted to the learned Single Judge dealing with the subject matter for fresh consideration and disposal on the question of validity of Ext.P1 assessment based on the challenge raised under Section 25(1) of the KVAT Act. The Registry shall post the writ petition before the learned Single Judge dealing wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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