2019 (10) TMI 1233

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....ST<br>Mr. Justice K. Ravichandrabaabu For the Petitioner : Mr. AL. Somayaji Senior Counsel for Mr. Poojesh J For the Respondent : Mr. M. Hariharan Additional Government Pleader COMMON ORDER These writ petitions are filed challenging the demand notice dated 10.10.2019 relevant to the assessment years 2017-18, 2018-19 and 2019-20. 2. Heard Mr.A.L.Somayaji, learned Senior Counsel for t....

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....impugned demand notice issued within 10 days from the date of the assessment order cannot be sustained, since the same was issued even before the expiry of the period of limitation prescribed for filing the statutory appeal against those orders of assessment. Thus, it is contended that when three months time is available to the petitioner to file such appeal before the concerned Appellate Authorit....

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....submitted that the time limit is still available to the petitioner to file appeal before the concerned appellate forum and in the meantime, if the impugned proceedings is given effect to, it would greatly prejudice the interest of the petitioner. 5. Learned Additional Government Pleader, for the respondents, based on instruction, submitted that though the impugned demand notice was issued on th....

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....ording to them, were received on 03.10.2019. It is also not in dispute that the time prescribed for filing of appeal against those assessment orders has not expired. In the meantime, the impugned demand notice was issued to the petitioner asking them to submit the proof of payment of the tax, interest, penalty demanded through the assessment orders on or before 21.10.2019. However, further communi....