9911796707
TMI Blog2023 (11) TMI 1161X X X X Extracts X X X X X X X X Extracts X X X X ..... wari Pathak, AOR Ms. Shilpi Satyapriya Sataym, Adv. Mr. Dhanesh Kumar, Adv. ORDER C.A. NO. 611/2012 : Learned counsel for the appellants has filed this appeal assailing the order of Andhra Pradesh High Court at Hyderabad in W.P. No.4977/2009. It is needless to observe that subsequent to the bifurcation of the erstwhile State of Andhra Pradesh the appeal is now being prosecuted by the State of Telangana. Learned counsel for the respondent submitted that the impugned order has been complied with by the State Government inasmuch as the amount to be refunded to the respondent has in fact been refunded and therefore, the correctness or otherwise of the impugned order would not call for further consideration in this appeal. Learned counse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss or otherwise of the impugned order since the same has been complied with by the appellants herein. By way of response, learned counsel for the appellant-State submitted that it may be that the respondent has received the refund amount as well as there is compliance of the impugned order but that is not the end of the matter. It was submitted that the dispute between the parties may still be pending before the concerned Assessing Officer inasmuch as the Division Bench of the High Court by order dated 08.09.2011 had remanded the matter(s) for passing orders afresh. The said order has been affirmed by this Court in SLP Nos.16551-16555/2012 dated 11.04.2023. In the event the appellant-Department is successful as against respondentassessee, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner(CT) (LTU), Nalgonda Division, Nalgonda and others in the erstwhile Andhra Pradesh State, now presently in Telangana State, have assailed the order dated 31.07.2009 passed in W.P. Nos.6982, 6997, 7001, 7004 of 2009 filed by the respondent-assessee in which a direction was issued to the appellants herein to refund the amount payable to the respondent-assessee along with interest within a period of four weeks from the date of receipt of the certified copy of the aforesaid impugned order. Learned counsel for the respondent-assessee submitted that these appeals would not call for further consideration inasmuch as the appellants herein have given effect to the said direction and complied with the same and have made the refund to the respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t if this Court is not inclined to consider the correctness or otherwise of the impugned order owing to the submissions made by learned counsel for the respondent then liberty may be reserved to the appellants herein to seek recovery of the amounts refunded to the respondent-assessee in accordance with law in the event the appellants to be successful in these cases before this Court insofar as the assessment years in question are concerned. Learned counsel for the appellants further submitted that the compliance of the impugned directions of the Division Bench of the High Court would not come in the way of the appellants taking up all contentions available to the appellants in future insofar as the respondent-assessee is concerned. We hav ..... X X X X Extracts X X X X X X X X Extracts X X X X
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