2026 (6) TMI 636

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....ANDAN RAO AND HONOURABLE SRI JUSTICE T.C.D. SEKHAR Counsel for the Petitioner : Karthik Ramana Puttamreddy Counsel for the Respondent(S) : GP For Commercial Tax PER HON'BLE SRI JUSTICE R. RAGHUNANDAN RAO: The petitioner is a Co-operative Society, which was registered under the A.P.V.A.T. Act. The petitioner has approached this Court, challenging the order of assessment, dated 15.05.201....

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....r'. The notices and orders of assessment are addressed to the petitioner - Society. However, the notice had been sent to the President of the Society, in his personal name and the same had been returned as he had expired by then. 3. In such circumstances, it would have to be held that, no proper notice was served on the petitioner - Society and consequently, the order of assessment and the orde....