2022 (8) TMI 398

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... br>HONOURABLE MR. JUSTICE S.V. BHATTI & THE HONOURABLE MR. JUSTICE BASANT BALAJI APPELLANT/S: BY ADVS. K.P. PRADEEP SHRI.HAREESH M.R. SRI.T.T.BIJU SMT.T.THASMI RESPONDENT/S: BY SR G.P., V K SHAMSUDEEN JUDGMENT Basant Balaji J., The petitioner in WP(c) No.13647 of 2020 has filed this appeal aggrieved by the judgment of the learned Single Judge dated 20.3.2020. 2. The appellant is engaged in t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d that the assessment orders were uploaded on the web portal on 25.11.2019 and 27.11.2019. As per Section 62 of the Act the assessee had an option to file return within 30 days of the receipt of the assessment orders passed, but filed return only within 30 days on receipt of the demand notice following the assessment orders. 5. The learned Single Judge, on a consideration of the entire facts and .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ority. In view of the matter, we do not find any ground to interfere with the judgment of the learned single judge. But taking note of the circumstances of the case, the appellant is granted one months' time from today to file a statutory appeal before the authority. We also direct that the impugned assessment orders passed by the respondent shall be kept in abeyance for one month to enable th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X