2025 (4) TMI 1817

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....ounsel for the Petitioner : Singam Srinivasa Rao Counsel for the Respondent(S) : GP For Commercial Tax PER HON'BLE SRI JUSTICE R. RAGHUNANDAN RAO: The petitioner, who is a cooperative society of boatsmen, had been given certain sand quarry leases for the years 2011-12 to 2013-14. The 1st respondent, on the basis of Vigilance & Enforcement report, had assessed the petitioner to tax for the....

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.... 4. Aggrieved by this order, the petitioner has approached this Court, by way of the present Writ Petition. 5. The learned counsel for the petitioner would submit that the impugned order needs to be set aside, as the same is beyond limitation and on the ground that the directions, of the Additional Deputy Commissioner, had not been followed by the 1st respondent, while passing the assessment ....