TMI Blog2015 (8) TMI 1467X X X X Extracts X X X X X X X X Extracts X X X X ..... ssment orders are passed, the appellant has filed Form WW. The correctness of the particulars reflected in Form WW are not in question. In such circumstances, the rejection of the request for passing revised assessment orders is not in accordance with law. This aspect has not been properly appreciated in the writ petitions. Once the original defect, if at all it was a defect, was cured by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant, on the short ground that the appellant failed to respond to the show causes notices. 2. Heard Mr.Aditya Reddy, learned counsel for the appellant. Mr.Manohar Sundaram, learned Additional Government Pleader (Taxes) takes notice for the respondent. 3. The appellant was issued with two show cause notices dated 12.11.2014 and 10.2.2015 in respect of the assessment years 2012-2013 and 2013- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ined. 5. Aggrieved by the best of judgment assessment orders as well as the order of rejection of the request for passing revised assessment orders, the appellant filed two writ petitions in W.P.Nos.15348 and 15349 of 2015. Both the writ petitions were dismissed by the learned Judge by an order dated 17.6.2015 on the sole ground that the appellant failed to file reply to the show cause notices. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quest for passing revised assessment orders is not in accordance with law. This aspect has not been properly appreciated in the writ petitions. 8. Once the original defect, if at all it was a defect, was cured by the assessee, by filing Form WW, the respondent cannot simply throw the form out on the ground that it was filed beyond the period of limitation. This is especially so when best of jud ..... X X X X Extracts X X X X X X X X Extracts X X X X
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