SAI INFRA Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) Heard both sides and perused the record.

(2.) The present Writ Petition came to be filed questioning the Assessment Order, dtd. 27/3/2021, passed by the first Respondent, mainly on ground that the said Assessment is barred by limitation and is without jurisdiction.

(3.) The facts, in issue, are as under: