2001 (10) TMI 1100 - MADRAS HIGH COURT

Extract:
.......91, 1991-92 and 1992-93. The assessing authorities shall now hear the assessee with regard to the question of penalty in relation to assessment for these years and thereafter proceed to make appropriate orders in the light of what has been stated in this order, and in the light of the law otherwise applicable. The writ petitions are partly allowed.