TMI Blog2019 (11) TMI 552X X X X Extracts X X X X X X X X Extracts X X X X ..... completing the assessment in relation to the petitioner for the said year, permitting the petitioner to now revise his returns for the said year would not be possible. For the said year, the petitioner has to be relegated to his alternate remedy of filing an appeal before the appellate authority for urging his contentions on the merits of the case. If the petitioner prefers an appeal against Ext.P6 order within three weeks from the date of receipt of a copy of this judgment, then the appellate authority shall consider the same as one filed within time and proceed to consider the stay application preferred by the petitioner on merits. Assessment years 2013-2014, 2014-2015 and 2015-2016 - HELD THAT:- The proceedings are now at the stag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s a non-resident Indian, has started an automobile service station at Wandoor in Nilambur in Malappuram District. The challenge in the Writ Petition is against Ext.P6 assessment order passed against him for the assessment year 2012-2013 and Exts.P7, P8 and P9 pre-assessment notices that have been issued to him for the assessment years 2013-2014, 2014-2015 and 2015-2016. It is the case the of the petitioner that even before Ext.P6 assessment order was passed he had preferred a request for revising the returns filed for the said years so as to correct certain discrepancies that had occurred while filing the returns. It is notwithstanding the specific request made by him and without considering the same that Ext.P6 assessment order came to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s are passed by the appellate authority in the stay application to be filed by the petitioner for the said assessment year. It is made clear that if the appeal and stay petition are not filed within the time granted in this judgment, the petitioner will lose the benefit of the judgment. 4. As regards the assessment years 2013-2014, 2014-2015 and 2015-2016, I find that the proceedings are now at the stage where Exts.P7, P8 and P9 pre-assessment notices have been issued and the assessment is yet to be completed. It is not in dispute that there are no penal proceedings initiated against the petitioner for the said assessment years, and further, that the petitioner had in fact made a request for revising his return before the re ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
