Mr.K.Venkatesh, learned Government Advocate, takes notice on behalf of the respondent. By consent of the parties, the main writ petition itself is taken up for final disposal at the admission stage itself.
2. The petitioner is aggrieved against the order of assessment dated 12.11.2015, passed in respect of the assessment year 2014-2015.
3. Heard the learned counsel appearing for the petitioner and the learned Government Advocate appearing for the respondent.
4. Though the present writ petition is filed by contending that the mismatch issue has not been dealt with by the Assessing Officer as per the recent decision of this Court made in W.P.No.105/2016 etc., dated 01.03.2017, I am not inclined to entertain this writ petition, solely on the reason that the petitioner came before this Court, after a period of two years, from the date of assessment order. Therefore, it is for the petitioner to go before the Appellate Authority and raise all the contentions before the said Authority.
5. Accordingly, this writ petition is disposed of, only by granting liberty to the petitioner to file an appeal before the Appellate Authority, within a period of two weeks from the date of receipt of a copy of this order. If any such appeal is filed, the Appellate Authority shall consider the same on its own merits and in accordance with law, without reference to the period of limitation. No costs. Consequently, connected miscellaneous petitions are closed.
21.06.2017 Speaking/Non-speaking order Index : Yes/No mk/ms To The Commercial Tax Officer, Arni, Tiruvannamalai District.
K.RAVICHANDRABAABU,J.
mk/ms W.P.No.15513 of 2017 21.06.2017 http://www.judis.nic.in