9911796707
TMI Blog2025 (2) TMI 253X X X X Extracts X X X X X X X X Extracts X X X X ..... CE HARINATH.N Counsel for the Petitioner: Peddibhotla Venkata Sai Rajesh. Counsel for the Respondent(S): GP For Commercial Tax. COMMON ORDER: (PER HON'BLE SRI JUSTICE R. RAGHUNANDAN RAO) Heard Sri P. Venkata Sai Rajesh, learned counsel appearing for the petitioner and learned Government Pleader for Commercial Tax appearing for respondents 1 to 3. 2. These two writ petitions have been filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the order of assessment, dated 24.08.2021. 4. The petitioner had initially challenged only the orders of attachment of the bank account and the immoveable property. However, after receipt of the order of assessment, the petitioner has amended the prayer in W.P.No.30501 of 2023 raising a challenge to the assessment order also. 5. The case of the petitioner is that the tax period in question end ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the petitioner, under registered post, and the same was served on 04.10.2021. The Assessing Officer, after contending that the writ is not maintainable as there is an effective alternative remedy of appeal, would also contend that the provisions of Section 21 (5) would be applicable wherein the period of limitation would be six years, ending on 30.06.2023. 7. The learned Government Pleader f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vasion of tax, which is the sine qua non, for invoking Section 21 (5) of the Act. In such circumstances, the provisions of Section 21 (5) of the Act would not be applicable and the period of limitation would be four years, as set out under Section 21 (4) of the Act. 9. As the impugned assessment order has been passed beyond the period stipulated under Section 21 (4) of the Act, it must be held th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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