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These Writ Petitions are filed challenging the orders of assessment dated 07.06.2018 and 06.06.2018 passed in respect of assessment year 2016-2017.

2. The Assessing Officer has passed the impugned orders and imposed tax and penalty on the petitioners only on the reason that the petitioners did not file the Auditor Statement in the prescribed format in Form WW within time.

"4. The learned counsel appearing for the petitioner submitted that such belated filing of Form WW was not due to the fault of the petitioner on their own and on the other hand, the same was made ready, a little later and consequently, the petitioner filed the same belatedly along with penalty of Rs.10,000/- also. Therefore, he submitted that the respondent may be directed to consider the case of the petitioner based on the Form WW submitted on 10.02.2017 and pass fresh order of assessment, after giving due opportunity of hearing to the petitioner.
''7. If we have a look at the scheme of the Act, it will be clear that what the appellant is obliged to do under the Act, is to file http://www.judis.nic.in monthly returns and not really the auditor's report. In any case, after the best of judgment assessment orders are passed, the appellant has filed Form WW. The correctness of the particulars reflected in Form WW are not in question. In such circumstances, the rejection of the request for passing revised assessment orders is not in accordance with law. This aspect has not been properly appreciated in the writ petitions.
8.Once the original defect, if at all it was a defect, was cured by the assessee, by filing Form WW, the respondent cannot simply throw the form out on the ground that it was filed beyond the period of limitation. This is especially so when best of judgment assessment orders have been passed by him.