TMI Blog2013 (7) TMI 784X X X X Extracts X X X X X X X X Extracts X X X X ..... ner as expeditiously as possible by passing a 'speaking order' in this regard with reference to the relevant facts as well as the relevant provisions of law. - W.P.(c) No.10490 OF 2012 - - - Dated:- 25-5-2012 - MR.P.R. RAMACHANDRA MENON J. PETITIONER: BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENT: BY SRI.SOJAN JAMES, SPL. GOVERNMENT PLEADER TAXES JUDGMENT Sustainability of Ext.P6 r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i.e. 2009-10, 2010-11 and 2011-12. Subsequently, Ext.P1 permission came to be withdrawn. In the course of time, the first respondent issued Exts.P3 and P4 revised permission for compounding and Ext.P5 notice for regular assessment for the year 2008-09. Revised permission was granted in respect of the year 2011-12 vide Ext.P6. Being aggrieved of the withdrawal of Ext.P1 permission, the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2010, the petitioner approached this Court by filing C.C.No.541/2012, pursuant to which the revised permission issued for the subsequent years was withdrawn by the first respondent who issued 'fresh notices' to complete the proceedings, while the revised permission in respect of the year 2011- 12 ( vide Ext.P6) was never withdrawn, which made the petitioner to approach this Court by filing the pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to and the petitioner will be afforded an opportunity of personal hearing. Learned counsel for the petitioner submits that the proceedings are per se wrong and illegal. With regard to the question of compounding, it is a matter of a option for the petitioner and there is no power or discretion to the concerned authority to vary the same, otherwise than in accordance with the statute. Once the opti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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