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TMI Blog2023 (8) TMI 114X X X X Extracts X X X X X X X X Extracts X X X X ..... .Murali For the Respondent (In both W.Ps) : Mr.C.Harsharaj Additional Government Pleader COMMON ORDER Mr.C.Harsharaj, learned Additional Government Pleader takes notice on behalf of the respondent. 2. By this common order, both the writ petitions are being disposed at the time of admission after hearing the learned counsel for the petitioner and the learned Additional Government Pleader for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned counsel for the petitioner would submit due disruption caused on account of lock down imposed after the out break of Covid-19 pandemic and the petitioner has no business and most of the employees also left employment, it took time for the petitioner to restart the business, which was stopped during pandemic period. 7. That apart, it is submitted that even after the normality was restored, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner as the limitation to file the appeal has expired long before the present writ petitions were filed on 10.07.2023. 10. It is submitted that the writ petitions were even otherwise liable to be dismissed on account of latches. 11. I have considered the arguments advanced by the learned counsel for the petitioner and the learned Additional Government Pleader for the respondents. 12. It is notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -2016 shall be numbered. As far as the Assessment Year 2014-2015 is concerned, since the entire amount has been recovered, the appeal shall be numbered, if such appeal is filed within a period of 30 days from the date of receipt of a copy of this order. 15. These Writ Petitions are disposed of with the above observations. No costs. Consequently, connected Writ Miscellaneous Petition is closed. X X X X Extracts X X X X X X X X Extracts X X X X
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