Poddar Alloys Pvt. Ltd vs State Of Uttarakhand And Others
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Uttarakhand High Court

Poddar Alloys Pvt. Ltd vs State Of Uttarakhand And Others on 18 March, 2024

        HIGH COURT OF UTTARAKHAND AT
                  NAINITAL

     HON'BLE THE CHIEF JUSTICE MS. RITU BAHRI
                       AND
       HON'BLE SRI JUSTICE PANKAJ PUROHIT

                      18TH MARCH, 2024

             SPECIAL APPEAL No.449 of 2015

Poddar Alloys Pvt. Ltd.                           ........Petitioner

                                 Versus

State of Uttarakhand and others                  ........Respondents


                                 With

            SPECIAL APPEAL No.1272 of 2010
             SPECIAL APPEAL No.450 of 2015
             SPECIAL APPEAL No.451 of 2015
             SPECIAL APPEAL No.452 of 2015
             SPECIAL APPEAL No.453 of 2015
             SPECIAL APPEAL No.454 of 2015
             SPECIAL APPEAL No.455 of 2015
             SPECIAL APPEAL No.177 of 2016
             SPECIAL APPEAL No.178 of 2016



Counsel for the petitioner(s).              :Mr. P.R. Mullick,
                                            learned counsel

Counsel for the State.                      :Mr. K.N. Joshi, learned
                                            Deputy Advocate
                                            General

JUDGMENT:

(per Ms. Ritu Bahri, C.J.)

As per the Misc. Application in Special Appeal No. 449 of 2015, the respondents have placed on record the order dated 12.11.2021 passed by respondent no.3 (Annexure No. MA-1) and as per the order, notice issued for re-assessment has been withdrawn. In paragraph 2 of this application, it is stated that the Assessing Officer has dropped the proceeding under Section 21 of the U.P. Trade

Tax Act, 1948, in all respective assessment years, therefore, the matter has been rendered infructuous in view of the order dated 12.11.2021 passed by respondent no.3 (Annexure No. MA-1).

2. Accordingly, all special appeals stand dismissed as infructuous.

3. All pending applications stand disposed of accordingly.

_____________ RITU BAHRI, C.J.

________________ PANKAJ PUROHIT, J.

Dt: 18TH March, 2024 UU/SK