2024 (12) TMI 140

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....Babu For the Petitioner : Mr. B. Vijay Karthikeyan For the Respondent : Mr. J. K. Jayaselan Government Advocate COMMON ORDER Heard Mr.B.Vijay Karthikeyan, learned counsel for the petitioner and Mr.J.K.Jayaselan, learned Government Advocate for the respondent. 2. The Writ Petitions have been filed challenging the order of assessment and the order of rectification passed by the respon....

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....hat the grounds raised in the rectification petition are all in the nature of challenging the order of assessment. Further, the challenge in the Writ Petition apart from the vagueness of the show cause notice which had already been held, since had been acted upon by the petitioner, the said claim could not be raised in the present Writ Petition. All other grounds are on the merits of the assessmen....

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....rder. Just because the rectification application has been rejected, the period of limitation to challenge the original assessment order cannot be said to begin from the date on which the original order was passed, it would only count from the date on which the order of rectification has been passed. 6. In the present case, the original order of assessment was made on 07.08.2024 and the order in....