The petitioner is aggrieved by the demand raised for the assessment years 2008-2009 and 2009- 2010. The petitioner's primary contention is that the petitioner's assessment for the years 2006-07 and 2007-08 have not been completed and if that is completed, there would be sufficient refund to satisfy the demand for these years also. 2. The learned Government Pleader submits that a notice dated 17.02.2014 was issued for both the assessment years 2006-2007 and 2007-2008, seeking production of books of accounts, which has not been responded to by the petitioner. But, however, it is admitted that the said assessments are pending. In such circumstance, there can be no WPC No.10842/2014 ::2::
interdiction of the demand made for the subsequent years, wherein the assessments were completed and demand raised. The petitioner has a case that they have moved separate appeals against the assessment years 2008-09 and 2009-10. The petitioner could definitely agitate this contention before the appellate authority. Though the appeals filed for the respective years are produced by Exts.P6A and P6B, no stay application is produced herein. The petitioner could definitely move such applications in appeal.
Writ petition dismissed with the above observation.
Sd/-
K.VINOD CHANDRAN, jma Judge //true copy// P.A to Judge