2025 (7) TMI 777

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....earned counsel appearing for the petitioner and Mr.C.Harsha Raj, learned Special Government Pleader (T) who takes notice on behalf of the respondents. With consent, the main Writ Petitions are taken up for final disposal at the stage of admission itself. 2. The challenges in all Writ Petitions (excluding W.P.No.18980 of 2025) are to the orders passed by the first respondent u/s. 74 dated 27.11.2024 and consequential rectification order u/s 161 dated 04.04.2025 and to quash the same. Insofar as W.P.No.18980 of 2025 is concerned, the petitioner has challenged the impugned notice dated 29.04.2025 issued by the first respondent for the period 2017-18 to 2022-23 and to quash the same. 3. As the issue involved in all these Writ Petitions are id....

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.... when the petitioner has filed reply to the show cause notice issued by the first respondent and the same was accepted and acknowledged by the respondent-Department, the first respondent instead of going through the same, proceeded to pass the assessment order on a wrong footing, as if, no reply was filed by the petitioner. Therefore, the learned counsel prays for setting aside the impugned orders and to remand the matter to the first respondent for re-consideration. 6. Mr.C.Harsha Raj, learned Special Government Pleader (T) for the respondents after taking instructions from the respondent-Department would submit that since the reply was filed by the petitioner manually, the same was not taken into consideration by the first respondent whi....