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2016 (9) TMI 1432 - HC - VAT and Sales TaxValidity of assessment order - penalty - Held that: - The penalty proceedings is an absolute of the assessment proceedings - If one were to decide assessment proceedings and penalty proceedings jointly, clear divergence among the materials and adjudicating process has to be reflected so that the order has to reflect the independent consideration of the assessment proceedings, as also, the question as to whether there should be a penalty order. The matters are remitted to the assessing authority to consider the assessment proceedings and penalty proceedings de novo after affording sufficient opportunity to the assessee - petition allowed by way of remand.
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