2020 (3) TMI 1456

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....ESH KUMAR For the Appellant  : Mr.R. Sreedhar For the Respondent : Mrs. N. Mala, Spl. Govt. Pleader COMMON ORDER [DR. VINEET KOTHARI, J.] The petitioner/assessee M/s. Murugan & Co., has filed these intra court appeals aggrieved by the order dated 12.11.2019, passed by the learned Single Judge, dismissing the Writ Petitions, which according to the learned Single Judge, were directed only....

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....cuments for the purpose of assessment in respect of those assessment years, are to be construed as the commencement of assessment proceedings. When the above said notices were issued before the expiry of three years, this Court is of the view that the consequent preassessment notices impugned in these writ petitions are not barred by limitation and therefore, section 24(5) is not attracted in thes....

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....der of assessment on merits and in accordance with law within a period of six weeks thereafter. No costs. ' 3. Learned counsel for the petitioner/assessee has urged before this Court that as per Section 24(5) of the Pondicherry Value Added Tax Act, no assessment could be made beyond the period of three years and therefore the summons/pre-assessment notice is bad in law and deserves to be inte....