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of <h1>Dismissal of Writ Petitions Due to Delay in Filing</h1> The court dismissed the writ petitions challenging assessment orders for the years 2012-2013 and 2014-2015 due to significant delay in filing after the ... Validity of assessment order - assessment year 2012-2013 and 2014-2015 - Held that:- There is no dispute to the fact that the impugned orders of assessment were passed after issuing notice of proposal to the petitioner. It is seen that the petitioner did not respond to the notice - This Court is not inclined to entertain these writ petitions solely on the ground of delay and latches - petition dismissed. Issues:Challenging assessment orders for two different years, Non-response to notice of proposal, Delay in filing writ petitionsAnalysis:The judgment pertains to the challenge against assessment orders for two consecutive years, 2012-2013 and 2014-2015. The petitioner filed writ petitions contesting the said orders along with a consequential order dated 19.10.2015. The counsel for the petitioner argued before the court, while the Additional Government Pleader represented the respondent.The court noted that the impugned assessment orders were issued after sending a notice of proposal to the petitioner, who failed to respond to the notice. Consequently, the Assessing Officer proceeded to pass the assessment orders in August 2015. The court highlighted that despite the petitioner's lack of response, the writ petitions were filed more than three years later, raising various grounds challenging the assessment. The court expressed its reluctance to entertain the writ petitions solely due to the significant delay and latches in filing them. As a result, the court dismissed the writ petitions without imposing any costs on either party.In conclusion, the court's decision was based on the principle of delay and latches in filing the writ petitions, leading to the dismissal of the petitions challenging the assessment orders for the years 2012-2013 and 2014-2015. The connected miscellaneous petitions were also closed as a consequence of the main judgment.
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