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Judgment
V. Gopala Gowda, J.—Miscellaneous Writ Petition No. 1293 of 2009 is allowed. The delay in filing the appeal is condoned.
In view of the disposal of the main appeals, the prayer in Misc. W. No. 879 of 2009 seeking stay does not survive for consideration.
These appeals are directed against the order of the learned single judge in W. P. No. 13171/2007 (T.WT). The Revenue has raised the questions of law in these appeals. A submission is made that the grounds urged in these appeals by the Revenue are examined by this Court in W. A. No. 572 of 2007 (T.IT) decided on October 31, 2007 and answered by dismissing the appeal. Against that order, the matter is taken up in SLP before the apex court. Therefore, learned Counsel for the Revenue has requested this Court to admit these appeals and await the decision of the special leave petition.
This submission cannot be considered by this Court in view of the observation made by the learned single judge that the respondent-assessee filed memo before the learned single judge undertaking that "they will abide by the assessment order to be passed by the authorities, if this Court so directs the authority to pass assessment order and if are aggrieved and statutory remedy is to be availed of they will not raise the plea of limitation for passing such order".
In the circumstances, there is no need to admit these appeals and await the decision of the special leave petition.
Since the grounds raised are already considered in the aforementioned W. A. No. 572 of 2007. There is no need to consider the same once again.
Appeals are dismissed for the reasons stated in the order passed in W. A. No. 572 of 2007.