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2019 (9) TMI 1155 - MADRAS HIGH COURTValidity of assessment order - assessment year 2015- 2016 - Section 22(2) of the TNVAT Act, 2006 - Imposition of penalty - HELD THAT:- It is not in dispute that the petitioner has filed their reply on 27.07.2016. However, the Assessing Officer proceeded to confirm the proposal for penalty without expressing his view as to whether not accounting two sale invoices was willful or deliberate, especially, when it is claimed by the petitioner that one of such invoices pertains to interstate transaction. This Court, at this stage, is not expressing any view on the merits of such claim made by the petitioner, as it is for the Assessing Officer to consider and decide the same. When penalty is sought to be imposed, the Assessing Officer has to specifically give finding that the sale suppression was willful and deliberate - Since I find that no such finding is given in this case, I am inclined to remit the matter back to the Assessing Officer to reconsider the issue with regard to penalty and pass orders after hearing the petitioner. The matter is remitted back to the Assessing Officer to reconsider the said issue - petition allowed by way of remand.
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