TMI Blog2015 (5) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... view of the extent of turn over for the year 2012-13; for which no audit was necessary and hence not acceptable. The learned Counsel for the petitioner points out that the petitioner being a Company incorporated under the relevant provisions of the Companies Act, audit of accounts was very much necessary and denial of opportunity is totally against the principles of natural justice. - Matter reman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d hence the challenge. 2. During the course of hearing , the learned Counsel for the petitioner submits that the petitioner has already approached the appellate authority by filing appeal and since coercive proceedings are being pursued against the petitioner, the petitioner has approached this Court by filing W.P(C)No.28862 of 2014 for giving appropriate directions to the appellate authority. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s was turned down, saying that it was a 'false reason', in view of the extent of turn over for the year 2012-13; for which no audit was necessary and hence not acceptable. The learned Counsel for the petitioner points out that the petitioner being a Company incorporated under the relevant provisions of the Companies Act, audit of accounts was very much necessary and denial of opportunity i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Accordingly, the petitioner is directed to deposit a sum of ₹ 1.5 lakhs within ten days for re-consideration of the matter by the first respondent/Commercial Tax Officer. Subject to this, Ext.P3 will stand set aside and the first respondent/Commercial Tax Officer is directed to re-consider the matter, passing a reasoned order, after affording an opportunity to produce Books of Accounts and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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