TMI Blog2013 (5) TMI 763X X X X Extracts X X X X X X X X Extracts X X X X ..... essee has succeeded in all these cases before the two appellate authorities and matter at such stage should normally not be restored back. The assessee (respondent) deserves to be given a fresh opportunity of hearing and specific show-cause notice with the nature of defects and deficiencies in complying with the provisions of section 78(2) of the Act and it is only thereafter that the penalty proceedings deserve to be decided afresh by the assessing authority dealing with all the issues raised by the assessee (respondent) and that can be only when fresh show-cause notice is issued to the respondents by complying with the principles of natural justice. Appeal partly allowed. - S.B. Sales Tax Revision Petition Nos. 151, 152,171,173,180,1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after the judgment rendered in the above two cases by the honourable apex court, in all these cases, since the declaration form was found totally blank or incomplete in all respect or partly filled up, therefore, in the light of the aforesaid two judgments of the honourable apex court, the revision petitions deserve to be allowed because the honourable apex court has come to a conclusion that in cases where declaration form was found blank or incomplete, was not proper and penalty could be levied. However, Mr. Alkesh Sharma, counsel, representing on behalf of one of the respondent-assessee, submitted that this court, after the judgment of the honourable apex court has remanded the matter back to the assessing officer. He placed reliance on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee that the principles of natural justice have to be followed. It may be that a show-cause notice may have been given to the respondent-assessee at the time of penalty proceedings in these cases but a bare perusal of the order passed by the assessing officer reveals that even full contention appears to have not been mentioned by the authority levying penalty. Be that as it may, it is also, equally true that the assessee has succeeded in all these cases before the two appellate authorities and matter at such stage should normally not be restored back. However, since the two judgments, referred to herein above, have decided the issue in favour of the Revenue, therefore, under such circumstances and in the light of the facts stated hereinab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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