2022 (3) TMI 975

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.... - SR.GP JUDGMENT The petitioner has approached this Court impugning Ext.P3 order of the 2nd respondent Appellate Authority, asserting that the said order, though dated 14.10.2020, was received by them only on 12.07.2021. The petitioner says that even though, in Ext.P2 Memorandum of Appeal, the grounds for the challenge of the assessment were specifically pleaded, none of them have been consider....

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.... She, therefore, prayed that this writ petition be dismissed. 4. In reply, Shri.S.Anil Kumar, learned counsel for the petitioner, conceded that his client has a remedy of Second Appeal; but contended that, in spite of the same, they are entitled to approach this Court because the challenge is based on law, namely that the 2nd respondent - Appellate Authority has disposed of the Appeal without fol....