ORDER :

(C. Praveen Kumar, J.)

1. Heard both sides and perused the record.

2. The present Writ Petition came to be filed questioning the Assessment Order, dated 27.03.2021, passed by the first Respondent, mainly on ground that the said Assessment is barred by limitation and is without jurisdiction.

3. The facts, in issue, are as under:

a) The Petitioner herein is a registered dealer on the rolls of the first Respondent with effect from 01.06.2016 under the Andhra Pradesh Value Added Tax Act, 2005 [‘VAT Act’].

b) The Petitioner herein is said to be a Works Contractor, engaged in construction of buildings, with the Office situated at Gandhipuram, Rajamahendravaram, East Godavari District.

c) On an authorization given by second Respondent to the first Respondent, verified the income tax returns of the Petitioner for the financial year 2014-2015 and having regard to non-explanation of certain entries, took up assessment under the VAT Act. A show-cause notice was issued on 22.03.2021 stating that the Petitioner is liable to pay tax @ Rs.51,94,903/- on the ground that the income tax returns filed by the Petitioner would show that he received gross income of Rs.3,58,26,915/-, but failed to fi