TMI Blog2016 (6) TMI 343X X X X Extracts X X X X X X X X Extracts X X X X ..... ently, is vitiated. Here, now the petitioner paid the tax to the tune of ₹ 10,00,000/- and the demand made by the bank account and further agreed to pay another sum of ₹ 5,00,000/-. In view of the same, this Court is of the view that the matter could be remitted back to the original authority for fresh consideration and the original authority shall pass appropriate orders after giving a notice to the petitioner and will decide 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. Rajen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roceedings is also untenable. To show his bona fides, the petitioner subsequently paid ₹ 10,00,000/- and a sum of ₹ 89,000/- has been adjusted from the Bank account and agreed to pay ₹ 5,00,000/- within a period 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 into consideration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nk account and further agreed to pay another sum of ₹ 5,00,000/-. 11. In view of the same, this Court is of the view that the matter could be remitted back to the authority concerned for fresh consideration and the authority concerned shall pass appropriate orders after giving a notice to the petitioner and will decide the matter independently de hors the decision of the appellate authority. Accordingly, the order impugned in the second writ petition in W.P(MD)No.471 of 2016, is set aside and the matter is remitted back to the original authority, namely, the Assistant Commissioner/ first respondent who in turn will consider the same after giving opportunity of hearing to the petitioner will taking into consideration of the physical ..... X X X X Extracts X X X X X X X X Extracts X X X X
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