9911796707
TMI Blog2024 (1) TMI 171X X X X Extracts X X X X X X X X Extracts X X X X ..... LE Mr. JUSTICE KRISHNAN RAMASAMY For Petitioner in all petitions : Ms. J. Jayalakshmi P For Respondent in all petitions : Mr. T.N.C. Kaushik, Additional Government Pleader COMMON ORDER The writ petition in W.P. No. 35050 of 2023 has been filed challenging the impugned order dated 14.06.2023. 2. The writ petition in W.P. No. 35052 of 2023 has been filed challenging the impugned final notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... these circumstances, the last date for filing the appeal was expired since the petitioner is supposed to have filed the statutory appeal on or before 14.09.2023. Thereafter, a further period of 30 days is also available if sufficient reason was provided by the petitioner for the delay in filing the appeal, in which case, the petitioner is permitted to file the returns on or before 14.10.2023. How ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said impugned assessment order when the final notice was served to him on 14.09.2023. By this time, the limitation of filing an appeal has been expired. However, it was submitted by the learned counsel for the respondent that the petitioner is still entitled to file the statutory appeal before the concerned Appellate Authority. 10. Considering all these aspects, this Court is inclined to gran ..... X X X X Extracts X X X X X X X X Extracts X X X X
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