9911796707
TMI Blog2018 (12) TMI 1629X X X X Extracts X X X X X X X X Extracts X X X X ..... any view, as admittedly, the petitioner ought to have agitated the matter before the next fact finding authority viz., the Appellate Authority, by filing a regular appeal. In this case, they have not chosen to file such reply. Therefore, this Court is not inclined to entertain these writ petitions. However, the factual aspects of the matter have to be agitated and adjudicated before the next fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sal at the admission stage itself. 2. These writ petitions are filed challenging the orders of assessment dated 09.06.2017, 16.06.2017 and 16.06.2017 passed in respect of assessment years 2014-2015, 2015-2016 and 2016-2017 respectively. 3. Heard both sides. 4. The present writ petitions are filed challenging the impugned orders of assessment only by contending that the equal addition made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the month of June 2017, however, the present writ petitions are filed after a period of 1 years. Therefore, he contended that this Court need not interfere with the impugned orders. 7. There is no dispute to the fact that the petitioner was served with notices of proposal. However, the fact remains that they have not chosen to file any reply. Not filing the reply is sought to be explained as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner should pay 50% of the tax liability before the Assessing Officer. 8. Accordingly, all these writ petitions are disposed of, by granting liberty to the petitioner to file statutory appeal before the Appellate Authority, subject to the following terms and conditions: (a) The petitioner shall pay 50% of the tax liability for each assessment year before the Assessing Officer within a p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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