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TMI Blog2024 (7) TMI 855X X X X Extracts X X X X X X X X Extracts X X X X ..... on of registration - failure to submit returns for more than six months - HELD THAT:- The non filing of returns by the appellant, even after receipt of Ext.P4 assessment order, and within thirty days thereafter, is fatal to the case of the appellant. While it may be true that the respondents did not issue a formal notice as required under Section 62(1) of the Act before completing the assessment o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Justice A.K. Jayasankaran Nambiar And Honourable Mr. Justice Syam Kumar V.M. For the Petitioner : By Advs. K.T. Thomas Mathew Bob Kurian For the Respondents : By Adv R. Harishankar Sc: R Harishankar JUDGMENT DR. A.K.JAYASANKARAN NAMBIAR, J. The petitioner in W.P(C)No.11992 of 2024 is the appellant herein aggrieved by the judgment dated 03.04.2024 of the learned Single Judge in the writ petition. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that, even after receipt of the assessment order under Section 62, the appellant did not avail the opportunity of filing a return as provided under Section 62(2) of the Act which, if filed, could have resulted in an automatic cancellation of the assessment order passed on best judgment basis. Taking note of the said omission on the part of the appellant, the learned Single Judge before whom the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ipt of the assessment order passed on best judgment basis under Section 62(2) of the Act indicates that the attitude of the appellant-assessee was one of non-co-operation in the assessment proceedings. It is pointed out that the assessment order passed under Section 62 would have to be upheld in the absence of any positive step taken by the appellant to get the same nullified in terms of Section 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e had filed the return at least within thirty days of the receipt of the assessment order. It is not in dispute that the appellant received the assessment order. It is also not in dispute that within thirty days thereafter, he did not file his returns. Under such circumstance, the appellant has only itself to blame for the predicament that it finds itself in, since the statutory provisions grant s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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