2025 (4) TMI 1509

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....his writ petition has been filed challenging the assessment order of the respondent, dated 25.08.2023, for the Assessment Year 2022-2023. 2. With the consent of both sides, this Writ Petition is taken up for final disposal at the admission stage itself. 3. The learned counsel for the petitioner submits that the order of assessment for the year 2022-2023 was passed without providing sufficient op....

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....six months from the date of issuance of the assessment orders. The learned counsel submits that the petitioner filed the rectification application as early as 24.09.2023. The delay in disposal of the rectification application is solely on the part of the respondent and this delay should not be attributed to the petitioner. 5. The learned Government Advocate for the respondent submits that the pet....