Court directs petitioners to pursue statutory appeals, grants extension for filing, emphasizes appeal process, disposes Writ Petitions.

The court directed the petitioners to pursue statutory appeals challenging assessment orders for non-issuance of Pre Assessment Notices before the Appellate Authority, granting an extension to file appeals within a specified date. Emphasizing the appeal process, the court disposed of the Writ Petitions without imposing costs, allowing the petitioners to address their grievances through the prescribed appellate remedy.

---

---

Issues:
Challenging assessment orders due to non-issuance of Pre Assessment Notices.

Analysis:
The judgment deals with multiple Writ Petitions challenging assessment orders for various assessment years based on the contention that Pre Assessment Notices were not issued before finalizing the assessments. The Assessing Authority argued that Pre Assessment Notices were indeed sent to the petitioners but were returned with a refusal endorsement. The court emphasized that the merits of the case, including the non-issuance of Pre Assessment Notices, need not be delved into as the impugned orders are appealable before the Appellate Authority. The petitioners were directed to pursue the statutory appeal remedy available to them, as no extraordinary circumstances justified bypassing the appellate process.

The court noted that the Writ Petitions were filed within the prescribed appeal period, and thus, granted the petitioners a reasonable extension to file statutory appeals before the Jurisdictional Appellate Assessment Commissioner. The petitioners were given until a specified date to submit their appeals. It was clarified that if the appeals were filed in compliance with statutory requirements, they would be considered on their merits without rejection solely on the basis of being time-barred.

Ultimately, the court disposed of the Writ Petitions with the direction for the petitioners to approach the appropriate Appellate Authority within the extended timeline provided. The judgment concluded by stating that no costs were to be imposed, and all related miscellaneous petitions were closed.

---