2019 (9) TMI 1083

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....SRI. K. P. DANDAPANI (SR.) AND SRI. MILLU DANDAPANI For The RESPONDENT : SR G.P. SRI MOHAMMED RAFIQ JUDGMENT Abdul Rehim, J The writ petitioner in WP(C) No. 20789/2016 is the appellant herein, challenging the judgment of the Single Judge, dated 08.04.2019. 2. Exts.P7 to P11 proceedings issued by the Deputy Commissioner permitting extension of the time limit for initiating proceeding....

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..... 3. One among the contention raised is that, issuance of the notices is not sufficient to overcome the period of limitation stipulated. The assessment itself has to be completed within the stipulated time, is the agreement. Another contention raised is based on the dispute with respect to service of the subsequent notices issued before finalisation of the assessments. Learned Government Pleade....