2022 (12) TMI 297

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..... Prasad Banerjee Mr. Tapan Bhanja.........................for the appellants Mr. Arijit Chakrabarti Mr. Nilotpal Chowdhury.........................for the respondents JUDGMENT (Judgment of the Court was delivered by T.S. SIVAGNANAM, J.) 1. These intra-Court appeals are directed against the common order dated 4th March, 2020 passed in a batch of writ petitions, the lead matter of which is WPA 18429 (W) of 2019. The appellant revenue had succeeded before the learned single Bench on the legal issue and the assessees are on appeal against the said order in MAT 515 of 2020. The present appeals have been filed by the revenue only against that portion of the order directing the Department to pay costs of Rs.5,00,000/- to each of the three writ .....

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..... ch indicates that upon completion of the prescribed period, a fresh order cannot be issued. Therefore, the Court held that after expiry of the time period, the appropriate authority may be of the opinion that such attachment is further required to protect the interest of the Revenue and, therefore, issue a fresh order upon compliance of all formalities under Section 83(1) of the Act. Accordingly, this issue was answered in favour of the Revenue. 3. This finding has been challenged by the assessees by filing individual appeals which are to be heard and decided separately. However, the only issue is whether the learned writ Court could have come to the conclusion that costs of Rs.5,00,000/- is payable to each of the assessees. In our view, w .....

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..... hat the correctness of the order passed by the learned Single Bench will be decided on the other grounds in the appeal filed by the assessees, which shall be heard and decided separately. 7. We also make it clear that the assessees will be entitled to canvass the issue as to whether the attachment could have continued despite the order of attachment having ceased to have an effect after a period of one year. 8. In the result, the appeals are allowed. Consequently, the connected applications are disposed of. 9. Urgent Photostat certified copy of this order, if applied for, be furnished to the parties expeditiously upon compliance of all legal formalities. (T.S. SIVAGNANAM, J.) I agree, (HIRANMAY BHATTACHARYYA, J.)
Case laws, Decis .....

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