TMI Blog2016 (11) TMI 460X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned notice is merely a notice calling upon the petitioner to show-cause as to why the penalty in question may not be imposed upon him, the writ petition at this stage filed against the same is pre-mature. - this Court relegates the petitioner back to the Assessing Authority with a direction to the Assessing Authority to consider the representation of the petitioner in accordance with la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent-Assessing Authority has deliberately issued the second and final notice which is impugned in the present case vide Annexure-H dated 16.10.2016 clearly indicating that the explanation furnished by the petitioner including the furnishing of e-sugam number is not satisfactory and therefore, is bent upon imposing penalty in question. 3. Prima-facie, this Court indicated to the learned couns ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in question on 13.10.2016 itself, the petitioner produced these documents along with the representation dated 15.10.2016 and these 5 documents including e-sugam bearing Sl.No.19118867838 dated 13.10.2016 were produced by the petitioner before the said Authority, but still rejecting these documents and without any reason for such rejection, the impugned 2nd notice was issued under Section 53(12) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imposition of the penalty as requested by him. Even if an order is passed adverse to the petitioner-assessee, the assessee has alternative appellate remedies provided by the law under the Act itself. 6. Therefore, without going into the merits of the explanation given by the petitioner-assessee in the present writ petition about the belated submission of the documents in question, this Court re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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