TMI Blog2015 (12) TMI 1426X X X X Extracts X X X X X X X X Extracts X X X X ..... pported by acknowledgements dated 08.01.2015. However, in the impugned orders, it has been specifically stated that no objections had been filed. Hence, it is crystal clear that the respondent without considering the detailed objections, passed the impugned orders - matter remanded back - Petition disposed of. - W.P.Nos.10849 to 10851 of 2015, M.P.Nos.1 of 2015 - - - Dated:- 4-9-2015 - R Mahade ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the same, respective assessment orders under Section 22 of the Act were passed, which, according to the learned counsel for the petitioner, were not received by the petitioner. 3.2 Further, according to the learned counsel for the petitioner, the place of business of the petitioner was inspected on 20.06.2013, based on which, the respondent had issued notices dated 26.12.2014, for which, deta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el for the petitioner, penalty under Section 27(3) may be levied only in case of escapement of assessment due to wilful non disclosure of assessable turnover and in the absence of any omission of turnover, mere levy of tax on alleged suppression on flimsy and erroneous ground will not amount to wilful non disclosure of assessable turnover, so as to levy penalty under the Act and therefore, the lev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent may be directed to consider the detailed objections filed by the petitioner and thereafter pass appropriate orders afresh, after affording due opportunity of personal hearing to the petitioner. 5. This Court considered the submissions made by the learned counsel on either side and perused the materials available on record. 6. For the pre-assessment notices dated 26.12.2014, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent is directed to consider the detailed objections already filed by the petitioner, so also the additional objections filed, if any, and pass appropriate orders, on merits and in accordance with law, within a period of four weeks thereafter, after providing due opportunity of personal hearing to the petitioner. The writ petitions are disposed of with the above directions. No costs. Connected ..... X X X X Extracts X X X X X X X X Extracts X X X X
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