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TMI Blog2018 (7) TMI 1641X X X X Extracts X X X X X X X X Extracts X X X X ..... NAM For the Petitioner : Mr. R. L. Ramani, Senior Counsel for Mr. B. Raveendran For the Respondent : Mrs. G. Dhanamadhri, Government Advocate (Taxes) C O M M O N O R D E R Heard Mr.R. L. Ramani, learned Senior Counsel for Mr.B.Raveendran, learned counsel for the petitioner and Mrs. G. Dhanamadhri, learned Government Advocate (Taxes) for the respondent. With consent on either side, thes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 07, 2007-08, 2008-09, 2009-10 and 2010-11, on which assessment orders are not passed shall be deemed to have been assessed on the 30th day of June 2012. 4. The statutory time limit prescribed cannot be extended by the respondent. However, that does not mean that the respondent denude of power. If it is found that the returns filed and the exemption claimed to be incorrect, he can take action by e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remedy is to reopen the assessment and, the impugned proceedings cannot be given effect to. 7. So far as the assessment year 2008-09 is concerned, the mistake committed by the respondent is to issue a notice for provisional assessment. This could not have been done by the respondent, in the light of the above reasons. 8. In the result, these writ petitions are disposed of giving liberty to the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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