2018 (12) TMI 1093

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.....M.Hariharan, learned Additional Government Pleader takes notice for the respondent. By consent of the parties, the main writ petition is taken up for final disposal at the admission stage itself. 2. The petitioner is aggrieved against the order of assessment dated 29.07.2016 passed in respect of assessment year 2014-15. 3. Mr.P.Rajkumar, learned counsel for the petitioner submitted that the pet....

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....the respondent contended that the present writ petition is not maintainable for the reason that the petitioner has approached this Court belatedly after a period of 2½ years and if at all, the petitioner is aggrieved, the learned Additional Government Pleader contended that they ought to have filed an appeal before the Appellate Authority within the stipulated time. 5. Heard both sides. 6....

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....aimed that such action of the Assessee will eschew his liability from payment of penalty, this Court is of the view that all these contentions can be raised by the petitioner before the Appellate Authority by filing regular appeal. However, since such Appellate Authority is empowered to entertain the appeal only within a period of 60 days including the condonable period, this Court is inclined to....