SPK and Co. Vs State Tax Officer
Date: November 21, 2024
Subject Matter
Appeal process would consider the limitation period based on the rectification order rather than the original assessment order
Summary
The case involves writ petitions challenging the assessment and rectification orders issued by tax authorities for the fiscal years 2019-2020 and 2022-2023. The petitioner's counsel argued that the show cause notice was vague, referencing a previous…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT Heard Mr. B. Vijay Karthikeyan, learned counsel for the petitioner and Mr. J. K. Jayaselan, learned Government Advocate for the respondent. 2. The Writ Petitions have been filed challenging the order of assessment and the order of rectification passed by the respondent, pertaining to the year 2019-2020 and 2022-2023. 3. The ground raised by the…