2025 (5) TMI 381

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....: Karthik Ramana Puttamreddy. Counsel for the Respondent(S): None JUDGMENT: (PER HON'BLE SRI JUSTICE R. RAGHUNANDAN RAO) As the petitioner in all three writ petitions are one and the same and since the issues raised in these three writ petitions are also same, they are being disposed of by way of this common order. 2. Heard Sri P. Karthik Ramana, learned counsel appearing for the pe....

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....our years after the relevant assessment periods had concluded. 6. The respondent authorities have filed counter affidavit contending that the period of limitation available to the Assessing Officer had been extended by virtue of the order of the Hon'ble Supreme Court in Suo Motu Writ Petition (Civil) Nos.3/2020, dated 23.03.2020, 08.03.2021, 27.04.2021, 23.09.2021 and 10.01.2022, wherein the pe....

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....vailable to the authorities exercising power under various statutes and the said extension of limitation would be available only to the members of the general public who had approached the relevant Fora, after the period of limitation had expired. 8. In the present case, Rule 14A (5A) of the A.P. Central Sales Tax (A.P.) Rules, stipulates that every dealer shall be deemed to have been assessed ....

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.... March for these two assessment orders. As far as the assessment for the year 2015-2016 is concerned, the return for the month of March, 2016 would have been filed by 20th April 2016 and consequently, the assessment for the month of March could have been carried out up to 20th April 2020. As the assessment order has been passed on 23.03.2020, it would have to be held that the assessment for the ye....