- (1.) Delay condoned.
(2.) Leave granted.
(3.) The facts in extenso need not be noticed by us. Suffice it to state that the appellants are before us aggrieved by the judgment and order passed by the High Court of Punjab and Haryana at Chandigarh in Civil Writ Petition No.6688 of 1999 (O&M), dated 31.03.2010. By the impugned judgment and order, the High Court has set aside the order of assessment passed by the assessing authority, wherein the assessee was directed to refund the amount which was availed by way of tax exemption/deferment of tax under the exemption scheme.;