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    <description>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 petitioner failed to respond to the notice of proposal. The court emphasized the principle of delay and latches, leading to the rejection of the petitions without costs imposed on either party.</description>
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      <description>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 petitioner failed to respond to the notice of proposal. The court emphasized the principle of delay and latches, leading to the rejection of the petitions without costs imposed on either party.</description>
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