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TMI Blog2025 (5) TMI 381X X X X Extracts X X X X X X X X Extracts X X X X ..... nsel for the Respondent(S): None JUDGMENT: (PER HON'BLE SRI JUSTICE R. RAGHUNANDAN RAO) As the petitioner in all three writ petitions are one and the same and since the issues raised in these three writ petitions are also same, they are being disposed of by way of this common order. 2. Heard Sri P. Karthik Ramana, learned counsel appearing for the petitioner and learned G.P. for Commercial T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent authorities have filed counter affidavit contending that the period of limitation available to the Assessing Officer had been extended by virtue of the order of the Hon'ble Supreme Court in Suo Motu Writ Petition (Civil) Nos.3/2020, dated 23.03.2020, 08.03.2021, 27.04.2021, 23.09.2021 and 10.01.2022, wherein the period for filing of appeals, suits, petitions etc., available to the partie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said extension of limitation would be available only to the members of the general public who had approached the relevant Fora, after the period of limitation had expired. 8. In the present case, Rule 14A (5A) of the A.P. Central Sales Tax (A.P.) Rules, stipulates that every dealer shall be deemed to have been assessed to tax, based on the returns filed by him, if no assessment is made within a p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 016 is concerned, the return for the month of March, 2016 would have been filed by 20th April 2016 and consequently, the assessment for the month of March could have been carried out up to 20th April 2020. As the assessment order has been passed on 23.03.2020, it would have to be held that the assessment for the year 2015-2016, except for the month of March, is beyond limitation. 12. In that view ..... X X X X Extracts X X X X X X X X Extracts X X X X
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