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2017 DIGILAW 1263 (PNJ)

Sohan Singh (since deceased) through his LRs v. F. C. Taxation, Punjab

2017-05-25

MAHESH GROVER, SHEKHER DHAWAN

body2017
MAHESH GROVER, J. We notice from the impugned order that the appellants did not controvert the position of law and facts. Before us, the learned counsel for the appellants contends that the matter is not covered by the ratio of the full Bench decision noticed in the impugned order We are of the opinion that since the appellants did not controvert the position of law and facts but disown their stand now, it would be inappropriate for us to look into this atleast before it is raised before the learned Single Judge in the first instance. Hence, the instant appeal is hereby dismissed, however with liberty to the appellants to avail their remedy before the learned Single Judge, if they desire to do so.