2024 (7) TMI 855

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..... For the Petitioner : By Advs. K.T. Thomas Mathew Bob Kurian For the Respondents : By Adv R. Harishankar Sc: R Harishankar JUDGMENT DR. A.K.JAYASANKARAN NAMBIAR, J. The petitioner in W.P(C)No.11992 of 2024 is the appellant herein aggrieved by the judgment dated 03.04.2024 of the learned Single Judge in the writ petition. 2. Briefly stated the facts necessary for disposal of this....

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.... Section 62, the appellant did not avail the opportunity of filing a return as provided under Section 62(2) of the Act which, if filed, could have resulted in an automatic cancellation of the assessment order passed on best judgment basis. Taking note of the said omission on the part of the appellant, the learned Single Judge before whom the writ petition came up for hearing, proceeded to dismiss ....

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....t basis under Section 62(2) of the Act indicates that the attitude of the appellant-assessee was one of non-co-operation in the assessment proceedings. It is pointed out that the assessment order passed under Section 62 would have to be upheld in the absence of any positive step taken by the appellant to get the same nullified in terms of Section 62(2) of the Act. As regards the cancellation of th....