2024 (10) TMI 1369

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Tax<br>Hon&#39;ble Mr Justice S.R.Krishna Kumar For the Petitioner : Sri. Balaram R Rao, Advocate For Sri. Thirumalesh M., Advocate For the Respondents : Sri.M. Dilip.,Advocate ORDER In this petition, the petitioner seeks the following reliefs: (i) Issue a writ of certiorari or a declaration in the nature of writ of certiorari quashing the assessment order for the Asst. Year 2....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....used the material on record. 3. In addition to reiterating various contentions urged in the petition and referring to the material on record, the learned counsel for the petitioner invited my attention to the impugned order in order to point out that apart from the fact that the same is un-reasoned and non-speaking order, the details as regards how and when the notice dated 17.07.2019 under Sec....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... after almost four years after the impugned order, the same is barred by delay and laches and deserves to be set aside. 5. A perusal of the impugned order will indicate that the first respondent has not stated the details as to the service of notice upon the petitioner or as to whether the same was uploaded on the portal or sent to the registered e-mail ID of the petitioner. In the paragraph-4 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... law. However, it is to be stated that since indulgence is being shown in favour of the petitioner after a lapse of almost four years from the date of the impugned order, in the event, the first respondent passes an order against the petitioner after remand by virtue of this order, the first respondent would be entitled to claim interest on the amount in terms of the Notice of Demand dated 24.08.2....