2016 (7) TMI 280

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..... by the Assessing Authority on the ground that the Pre Assessment Notices were issued to the petitioners and the same were returned with endorsement “refused”. - Held that:- There are no extra-ordinary circumstances justifying the avoidance of appellate remedy. I am therefore of the view that the petitioner should approach the Appellate Authority. - Reasonable time given to file statutory appeals b .....

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..... No.4598 of 2008) respectively. 2. The Writ Petitions were preferred on the ground that Pre Assessment Notices were not issued before ascertaining the turnover and passing final orders of assessment. The said contention is refuted by the Assessing Authority on the ground that the Pre Assessment Notices were issued to the petitioners and the same were returned with endorsement refused . 3. Th .....

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..... to file appeal before the appropriate Appellate Authority. In case the appeals are filed after complying with the statutory requirements, the same shall be disposed of on merits and in accordance with law, without rejecting it on the ground of limitation. 6. The writ petitions are disposed of with the above direction. No costs. Connected miscellaneous petitions are closed. - - TaxTMI - TMI .....

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