IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 5911 OF 2021 (ARISING OUT OF SLP (C) NO.18551/2018) WITH CIVIL APPEAL NO. 5912 OF 2021 (ARISING OUT OF SLP (C) NO.20276/2018) CIVIL APPEAL NO. 5913 OF 2021 (ARISING OUT OF SLP (C) NO.18554/2018) CIVIL APPEAL NO. 5914 OF 2021 (ARISING OUT OF SLP (C) NO.18553/2018) CIVIL APPEAL NO. 5915 OF 2021 (ARISING OUT OF SLP (C) NO.20274/2018) CIVIL APPEAL NO. 5916 OF 2021 (ARISING OUT OF SLP (C) NO.19459/2018 (CIVIL APPEAL NO. 5917 OF 2021 (ARISING OUT OF SLP (C) NO.22005/2018) CIVIL APPEAL NO. 5918 OF 2021 (ARISING OUT OF SLP (C) NO.20300/2018) AND CIVIL APPEAL NO. 5919 OF 2021 (ARISING OUT OF SLP (C) NO.22254/2018) ASSISTANT COMMISSIONER OF INCOME TAX & ORS. Appellant(s) VERSUS BASUDEO NARAIAN SINGH ETC. Respondent(s) ORDER Leave granted. Learned counsel for respondent has drawn our attention Signature Not Verified to Digitally signed by DEEPAK SINGH Date: 2021.09.25 order dated 28.09.2018 passed in Special Leave Petition 10:41:11 IST Reason: No.21738 of 2018 titled as Assistant Commissioner of Income Tax & Ors. v. Balmiki Prasad Singh and Special Leave 2 Petition No.23457 of 2018 titled as Assistant Commissioner of Income Tax & Ors. v. Nawal Kishore Singh . present appeal also questions common impugned judgment, which has decided cluster of cases filed by assesses challenging assessment orders. Learned Additional Solicitor General states that similar orders may be passed in these appeals remanding case to Assessing Officer for fresh adjudication in accordance with law. In view of statements made, we dispose of appeals directing Assessing Officer to pass assessment orders after hearing parties and in accordance with law within period of six months from today. appeals are partly allowed modifying impugned order in aforesaid terms. All pending applications are also disposed of. . J. (SANJIV KHANNA) . . . J. (BELA M. TRIVEDI) NEW DELHI; SEPTEMBER 20, 2021 3 ITEM NO.40 Court 17 (Video Conferencing) SECTION XVI SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 18551/2018 (Arising out of impugned final judgment and order dated 25-01- 2018 in CWJC No. 1527/2018 passed by High Court Of Judicature at Patna) ASSISTANT COMMISSIONER OF INCOME TAX & ORS. Petitioner(s) VERSUS BASUDEO NARAIAN SINGH ETC. Respondent(s) WITH SLP(C) No. 20276/2018 (XVI) SLP(C) No. 18554/2018 (XVI) SLP(C) No. 18553/2018 (XVI) SLP(C) No. 20274/2018 (XVI) SLP(C) No. 19459/2018 (XVI) IA No. 93563/2018 - EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT) SLP(C) No. 22005/2018 (XVI) IA No. 106044/2018 - EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT) SLP(C) No. 20300/2018 (XVI) SLP(C) No. 22254/2018 (XVI) Date : 20-09-2021 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MS. JUSTICE BELA M. TRIVEDI For Petitioner(s) Mr. N. Venkataraman, ASG Mr. Rupesh Kumar, Adv. Ms. Preeti Rani, Adv. Mr. Santosh Kumar, Adv. Mr. Merusagar Samantray, Adv. Mr. Ruturaj Satapathy, Adv. Mr. Raj Bahadur Yadav, AOR For Respondent(s) Ms. Ranjeeta Rohatgi, AOR Ms. Pragya Baghel, Adv. 4 UPON hearing counsel Court made following ORDER Leave granted. appeals are partly allowed in terms of signed order. All pending applications are also disposed of. (TUSHAR BISHT) (RAM SUBHAG SINGH) COURT MASTER (SH) BRANCH OFFICER (Signed order is placed on file) Assistant Commissioner of Inome-tax & Ors. v. Basudeo Naraian Singh Etc