The petitioner is at liberty to approach the appellate authority, by preferring an appeal in a prescribed format, following the procedures contemplated, within a period of two weeks from the date of receipt of a copy of this order.
Assessment Orders —— The petitioner prayed for quashing the order of assessment passed by the respondent. The counsel for the petitioner submitted that in violation of constitutional provisions and in violation of the Act, the impugned order of assessment has been passed. The court observed that the issue has to be adjudicated with reference to the original records and evidences, before the appellate authority.
Held that:- The Hon’ble High Court held that the petitioner is at liberty to approach the appellate authority, by preferring an appeal, within a period of two weeks. The appellate authority, shall entertain the same, condone the delay if any, and adjudicate the appeal on merits, in accordance with law.
The petitioner is at liberty to approach the appellate authority, by preferring an appeal in a prescribed format, following the procedures contemplated, within a period of two weeks from the date of receipt of a copy of this order.
Assessment Orders —— The petitioner prayed for quashing the order of assessment passed by the respondent. The counsel for the petitioner submitted that in violation of constitutional provisions and in violation of the Act, the impugned order of assessment has been passed. The court observed that the issue has to be adjudicated with reference to the original records and evidences, before the appellate authority.
Held that:- The Hon’ble High Court held that the petitioner is at liberty to approach the appellate authority, by preferring an appeal, within a period of two weeks. The appellate authority, shall entertain the same, condone the delay if any, and adjudicate the appeal on merits, in accordance with law.