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2022 (3) TMI 489 - MADRAS HIGH COURTMaintainability of appeal - requirement of statutory pre-deposit - Validity of assessment order - benefit of the extended limitation provided under order of the Supreme Court in In Re: Cognizance for Extension of Limitation [2020 (5) TMI 671 - SC ORDER] and [2020 (5) TMI 418 - SC ORDER] - HELD THAT:- Since the same request is pending before the Assessing Authority, it would be appropriate that the petitioner pursue the request before the authority and there is a direction to the Assessing Authority to hear the petitioner and dispose the representation dated 16.07.2021 within a period of four (4) weeks from today. Petition disposed off.
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