Mr.K.Venkatesh, learned Government Advocate, takes notice for the respondent and by consent of the parties, the writ petition itself is taken up for final disposal.
2. This Writ petition is filed challenging the order of assessment dated 04.05.2016. It is seen that the Assessing Officer has passed the impugned order of assessment after issuing notice dated 18.03.2016 and considering the objection filed by the petitioner dated 04.04.2016, the impugned order was passed as early as on 04.05.2016.
3. Certainly, the petitioner is having an appeal remedy before the Appellate Authority. The points raised in this writ petition involving the factual aspects of the matter, which have to be gone into and decided by the Appellate Authority. Therefore, I find that the present writ petition cannot be entertained, as it is for the petitioner to work out their remedy before the Appellate Authority.
3. Considering the fact that the impugned order was passed on 04.05.2016 and the appeal time had expired by this time, this writ petition is disposed of, 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, it is for the concerned authority to consider the same on its own merits and in accordance with law and pass orders thereon within a period of four weeks thereafter, without reference to the period of limitation. No costs. Consequently, connected miscellaneous petition is closed.
06.04.2017 Speaking / Non speaking Index : Yes / No vsi Note:
Registry is directed to return the impugned order to the petitioner.
K.RAVICHANDRABAABU,J.
vsi W.P.No.8107 of 2017 06.04.2017 http://www.judis.nic.in