- (1.) At the outset, we would like to point out that against the judgment and order dated 27.8.2013, the applicant (Subrato Rai) has filed SLP before the Apex Court. It is informed at the Bar that hearing in SLP has been deferred by the Apex Court on account of filing of the recall applications before this Court. In these circumstances, we proceed to hear the applications for recall. It is also relevant to mention that copies of the applications for recall in all the aforesaid captioned appeals have been accepted by Mr. Alok Mathur, Advocate, on behalf of the department.
(2.) Vide common judgment and order dated 27.8.2013, the aforesaid appeals were allowed partly and against the assessee/respondent (Shri Subrata Roy). Now, the assessee/applicant (Shri Subrata Roy) has preferred the above captioned applications for recall of the judgment and order dated 27.8.2013.
(3.) Heard Mr. Percy Pardiwalla, Senior Advocate, assisted by Mr. Waseeq Uddin Ahmed, Counsel for the assessee/applicant and perused the record.;