Period from 15.03.2020 to 14.03.2021 liable to be excluded from limitation period

Sree Sai Lakshmi Padmavati Dal Mills Vs Commercial Tax Office (Andhra Pradesh HC) FULL TEXT OF THE JUDGMENT/ORDER of ANDHRA PRADESH HIGH COURT In the present Writ Petition, challenge is to the order of assessment bearing A.O. No.206662 dated 31.03.2020 passed by the Commercial Tax Officer, Tenali, 1st respondent herein. 2. Heard Sri Srinivasa Rao Kudupudi, learned counsel for the petitioner and Sri T.C.D.Sekharl, learned Government Pleader for Commercial Taxes for the respondents, apart from perusing the material available on record.  3. Initially, the Assessing Authority passed an order of a...