The Union Of India and Ors. v. Sri Din Dayal Gupta and Sons
Case brief
What is this about?
This High Court rejected a review application by the Union of India/Ministry of Railways. The respondents sought to review a judgment quashing an assessment order, relying on a 2014 circular that clarified assessment procedures effective after the challenged exercise. The Court held the ground was untenable.
What did the court decide?
Review application rejected; the review application stands dismissed. The order dated 20.6.2014 remains.