2018 (7) TMI 1641

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....ONOURABLE MR.JUSTICE T.S.SIVAGNANAM For the Petitioner : Mr. R. L. Ramani, Senior Counsel  for Mr. B. Raveendran For the Respondent : Mrs. G. Dhanamadhri, Government Advocate (Taxes) C O M M O N O R D E R Heard Mr.R. L. Ramani, learned Senior Counsel for Mr.B.Raveendran, learned counsel for the petitioner and Mrs. G. Dhanamadhri, learned Government Advocate (Taxes) for the respond....

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....such returns submitted for the years 2006-07, 2007-08, 2008-09, 2009-10 and 2010-11, on which assessment orders are not passed shall be deemed to have been assessed on the 30th day of June 2012. 4. The statutory time limit prescribed cannot be extended by the respondent. However, that does not mean that the respondent denude of power. If it is found that the returns filed and the exemption clai....

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.... the returns cannot be processed, then the only remedy is to reopen the assessment and, the impugned proceedings cannot be given effect to. 7. So far as the assessment year 2008-09 is concerned, the mistake committed by the respondent is to issue a notice for provisional assessment. This could not have been done by the respondent, in the light of the above reasons. 8. In the result, these wr....