TaxTMI 
TaxTMI 
2025 (7) TMI 1128
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....a, learned Brief Holder for the State through V.C. JUDGMENT : (per Mr. G. Narendar C. J.) Heard the learned counsel for the petitioner and learned Brief Holder for the State. 2. The issue, in a nutshell, that arises for determination in the instant writ petition, is whether the amount levied as tax due is correct or not? 3. The case of the petitioner is that, on account of an addition of a n....
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....rity, having issued a notice and presuming for arguments sake that the demand under the notice was erroneous, the petitioner, as an assessee, was duty bound to affect a reply and point out the error. The failure has resulted in the present situation with the petitioner being forced to approach this Court. 8. Learned counsel for the State/respondent would fairly submit that, in the event, there be....
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..... In that view of the matter, petition is allowed in part. The petition is disposed of by granting liberty to the petitioner to prefer an application under the second proviso to Section 161 of the Act, 2017 and, if such an application is made, the same shall be considered without reference to the limitation imposed under the first proviso and the same shall be considered and disposed of on merits ....