2024 (8) TMI 1129

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....oth WPs For Respondents : Mrs. K. Vasanthamala Government Advocate in both WPs ORDER Since the issue involved in both these Writ Petitions are one and the same, they are taken up together and disposed of by a common order. 2. These Writ Petitions have been filed challenging the orders dated 12.04.2023 made in Rc. Nos. 953/2023/B7 and Rc. No. 954/2023/B7 respectively for the assessment years 20....

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....e impugned orders have been passed rejecting the revision petition filed by the petitioner on the ground that the revision petitions filed are barred by limitation. 7. Admittedly, the Writ Petitioner has filed Revision Petitions in time i.e., within 30 days, as mentioned in the order passed in the aforesaid Writ Petitions and even the petitioner has not been heard before the impugned orders are p....