M/S. Siemens Limited, v. The Assistant Commissioner (Ct) Ltu,

THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN And THE HON'BLE SRI JUSTICE M.SATYANARAYANA MURTHY Writ Petition Nos.1551, 10363, 10367 & 10368 of 2010, 15620 of 2013 & 37139 of 2014 COMMON ORDER: (per Hon'ble Sri Justice Ramesh Ranganathan) A batch of Writ Petitions in W.P.No.22960 of 2007 and batch, were disposed of by a common order dated 14.09.2015 whereby the assessment orders under challenge therein were set aside and the matters remanded to the assessing authority to examine the matters afresh and in accordance with the law declared in W.P.No.22960 of 2007 and batch dated 14.09.2015. The orders under challenge in these Writ Petitions are the orders passed consequent to the earlier assessment orders which were the subject matter of W.P.No.22960 of 2007 and batch dated 14.09.2015. As the very assessment orders have been set aside the consequential orders, levying interest and penalty, must also be set aside. Needless to state that this order shall not preclude the assessing authority from passing assessment orders afresh and, thereafter, to take action in accordance with law.

All the Writ Petitions are disposed of accordingly. Miscellaneous petitions pending, if any, shall also stand disposed of. There shall be no order as to costs. ______________________________ RAMESH RANGANATHAN, J __________________________________ M.SATYANARAYANA MURTHY, J 09th November, 2015.

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