2022 (7) TMI 701

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..... Government Pleader, Adv. Dr. Thushara James (SR. GP) JUDGMENT Petitioner has approached this Court, being aggrieved by the fact that the appeals filed by the petitioner against Ext.P1(series) of orders of assessment have been rejected on the ground that they were filed beyond time. 2. Learned counsel appearing for the petitioner submits that the orders were communicated to the petitioner onl....

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....od and therefore, the appellate authority had taken a correct decision. However, she very fairly submits that there are certain judgments of this Court which take the view that without the authenticated copy of the assessment order, an appeal cannot be filed and such authentication will be recognised by the system only when a demand is raised pursuant to the order of assessment. It is submitted th....