Auction Notice Justified: Petitioner Failed to Timely Challenge Assessment Orders Before Auction Notice Issued by Assessing Officer.

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....Condonation of delay - the petitioner has slept over the matter for a long time and thereafter filed these writ petitions only when auction notice was issued against them. So long as the orders of assessment are passed and when the petitioner has not questioned the same immediately, the Assessing Officer cannot be found fault with in issuing the other impugned proceedings viz., the auction notice.....