2015 (8) TMI 1467

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....itya Reddy For Respondent: Mr.Manohar Sundaram, COMMON JUDGMENT V.Ramasubramanian, The writ appeals arise out of a common order passed by the learned Judge, dismissing two writ petitions filed by the appellant, on the short ground that the appellant failed to respond to the show causes notices. 2. Heard Mr.Aditya Reddy, learned counsel for the appellant. Mr.Manohar Sundaram, learned....

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....5 on the short ground that Form WW was filed well beyond the period of 30 days from the date of receipt of the assessment orders and that therefore, the request for revising the assessment orders could not be entertained. 5. Aggrieved by the best of judgment assessment orders as well as the order of rejection of the request for passing revised assessment orders, the appellant filed two writ pet....

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....e, after the best of judgment assessment orders are passed, the appellant has filed Form WW. The correctness of the particulars reflected in Form WW are not in question. In such circumstances, the rejection of the request for passing revised assessment orders is not in accordance with law. This aspect has not been properly appreciated in the writ petitions. 8. Once the original defect, if at al....