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2016 (9) TMI 1545 - MADRAS HIGH COURTValidity of assessment order - separate order of penalty - whether the impugned order could have been passed by the Assessing Officer imposing penalty by way of a separate order? - HELD THAT:- The issue involved in this writ petition is squarely covered in favour of the dealer, by a decision of this Court reported in RAINBOW FOUNDATIONS LTD. VERSUS ASSISTANT COMMISSIONER (CT) (FAC) , T. NAGAR (SOUTH) ASSESSMENT CIRCLE, CHENNAI [2009 (10) TMI 875 - MADRAS HIGH COURT] where it was held that under section 16[2] of the Act, the assessing authority had not jurisdiction to impose penalty by a separate and independent order. Even if a statute has brought in a new section by way of section 12C, given the fact that section 16[2] of the Act remained as it was, the view of the officer that by introduction of section 12C, section 16[2] would lost its validity, rendering the decision irrelevant, could not be accepted by any standard of reasoning. The impugned order is not sustainable - petition allowed.
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