2025 (7) TMI 1619

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....DENT(S) : GP FOR COMMERCIAL TAX ORDER The Court made the following Order : The petitioner, contends, among other grounds, that the impugned order, dated 04.02.2025, was actually passed, on 12.02.2025, which would placed it outside the period of limitation, in relation to the assessment year 2017-2018. Sri Nikhil Gupta, the learned counsel appearing on behalf of Sri Srinivasa Rao Kudupu....

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.... the present case, the DIN affixed to the impugned order is DIN3712022541522. This would mean that the order was passed in the State of A.P. (37), on 12.02.2025 and this was the 41,522nd order passed. Learned counsel for the petitioner would therefore contend that, the DIN and the digital signature clearly show that the order is beyond limitation. He further contends that, once a part of the or....