TVL SREE DRG VINYLS INDUSTRIES Vs. APPELLATE DEPUTY COMMISSIONER; ASSISTANT COMMISSIONER (CT) BAZAAR ASSESSMENT

JUDGEMENT

(1.) Heard Thiru.R.Senniappan, learned counsel for the petitioner and Thiru.S.Kanmani Annamalai, learned counsel for the respondents.

(2.) With the consent of either side, the Writ Petition itself is taken up for disposal.

(3.) These Writ Petitions have been filed by the petitioner challenging the "return memo" issued by the first respondent, returning appeal petitions filed by the petitioner against the rectified assessment orders, as being not maintainable. The reason for returning the appeal petition is on the ground that the appeals have been presented after a gap of more than ten months from the date of original order of assessment, i.e. 5.8.2015 and in the rectified order passed by the Assessing Officer dated 1.6.2016, excepting for the tax paid particulars, all other matters are identical to that of the original assessment order.