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M/s. Texsyard International Versus The Assessment Commissioner CT) , The Appellate Deputy Commissioner (CT) , The Branch Manager, Axis Bank

2016 (6) TMI 343 - MADRAS HIGH COURT

Final order passed during pendency of assessment order on the recommendation of higher authority in the earlier order - Escaped assessment order - Direction to pay 15% as if suppression is made - Amount increased without any notice to the petitioner - Held that:- by following the order of the Honourable Division Bench of this Court and the learned Single Judge of this Court this Court finds that when the authorities passed an order on the basis of the recommendation or the finding of a superior .....

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cide the matter independently de hors the decision of the appellate authority. Accordingly, the order impugned in the second writ petition is set aside. - Matter remitted back - W.P(MD)Nos.470 of 2016 & 471 of 2016, WPMP(MD)Nos.389, 390 & 392 of 2016, W.P(MD)No.470 of 2016 - Dated:- 26-4-2016 - B. Rajendran, J. For the Petitioners : Mr. Venkatachalapathy Senior Counsel for Mr.V.Balaji For the Respondents : Mr.R.Karthikeyan Addl.Govt. Pleader ORDER Since the issue involved in both the writ petiti .....

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to pay 15%, as if suppression is made and thereafter, a direction was given to the lower authorities to consider in a particular angle, regarding the escaped assessment and thereby, increased the amount without any notice to the petitioner. Therefore, the said order is under challenge. 4. When the writ petition is pending, the present impugned final order came to be passed. In fact, the impugned order has not been passed independently by applying mind, however, the same has been passed only by f .....

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eriod of two weeks. 5. The learned Additional Government pleader appearing for the respondents contended that the authority has taken into consideration the factum of escaped assessment, especially, when he himself has accepted attempted unreported sale of 12 Crores One Lakhs and Sixty Seven only. 6. Heard both sides and perused the materials available on record. 7. On a careful consideration of both orders, one thing is clear. The petitioner has filed e-filing return. The authorities have taken .....

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d the alleged discrepancies in the record only and therefore, the said order is vitiated in law. 8. However, pending of the first writ petition in W.P(MD)No.470 of 2016, the final order has been passed, which is challenged in the second writ petition. While the final order has been passed, the explanation of the petitioner has not been considered at all. Further, the petitioner would contend that the entire order is passed only based on the filing of the recommendation of the higher authority in .....

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