TMI Blog2017 (6) TMI 1341X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of fact, this Court is not inclined to interfere, as it is open to the petitioner to raise the contention before the Appellate Authority, who is also the fact finding authority. Insofar as the next contention viz., filing of the monthly return electronically is concerned, again this Court is not inclined to interfere, since it is an admitted fact that the petitioner has chosen to file the retu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Government Advocate ORDER The petitioner is aggrieved by the orders of assessment dated 23.01.2017, passed in respect of the assessment years 2012-2013 and 2013-2014. 2. Heard Mr.C.Baktha Siromoni, learned counsel appearing for the petitioner and Mr.K.Venkatesh, learned Government Advocate appearing for the respondent. 3. The Assessing Officer before passing the impugned orders of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion that when the present dispute is with regard to the assessment years 2012-2013 and 2013-2014, the question of filing the monthly return electronically does not arise. 5. The respondent filed a counter affidavit, wherein, he specifically denied the filing of optional letter, specifically by stating that the optional letters said to have been filed on 20.04.2012 for the year 2012-2013 and on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ricated by the petitioner. Therefore, in view of the above said disputed question of fact, this Court is not inclined to interfere, as it is open to the petitioner to raise the contention before the Appellate Authority, who is also the fact finding authority. Insofar as the next contention viz., filing of the monthly return electronically is concerned, again this Court is not inclined to interfere ..... X X X X Extracts X X X X X X X X Extracts X X X X
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