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2016 (11) TMI 494 - MADRAS HIGH COURT

2016 (11) TMI 494 - MADRAS HIGH COURT - TMI - Validity of ex-parte order - demand due to denotification of certain sez areas - whether the demand for the interest on tax paid on areas denotified, is justified? - Held that: - demand for the interest on the said amount may not be justified, since it is a demand raised on the petitioner as a consequence upon the request for denotification, which is in process - this Court is inclined to grant one more opportunity to the petitioner to go before the .....

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her proceedings also to be re-done taking note of the observation made by this Court - matter remanded back. - WP. Nos.34981 to 34988 of 2016 and WMP.Nos.30175 to 30182 of 2016 W.P.No.34981 of 2016 - Dated:- 6-10-2016 - T. S. Sivagnanam, J. For the Petitioner : Mr. N. Sri Prakash For the Respondent : Mr. K. Venkatesh, GA ORDER Heard Mr.N.Sri Prakash, learned counsel for the petitioner and Mr.K.Venkatesh, learned Government Advocate for the respondent, who is assisted by Mr.D.Balamurugan, Assista .....

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on the alleged belated payment of tax for the same assessment years, the short question, which requires to be considered, is as to whether the petitioner had received pre-revision notices and the reminder notices. One other aspect, which is to be considered is as to whether the respondent was justified in completing the assessment without referring to the fact that the petitioner was furnished with the true copies of the notices dated 26.2.2016 only on 5.8.2016 and in this regard, there is no r .....

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ist. 3. Pursuant to it, the Assessing Officer is present in Court and he produced the original assessment files. From the perusal of the assessment files, it is evidently clear that the petitioner has received the copies of the notices and therefore to that extent, the stand taken by the petitioner needs to be rejected. However, taking note of the fact that the assessment has been completed ex-parte and the intercusies involved in the assessment proceedings, owing to the fact that the petitioner .....

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and 34988 of 2016. 4. Prima facie, this Court is of the view that demand for the interest on the said amount may not be justified, since it is a demand raised on the petitioner as a consequence upon the request for denotification, which is in process. Therefore, the payment effected by the petitioner, pursuant to a demand raised by the Assessing Officer cannot be construed as a belated payment of tax. However, this issue shall be decided by the Assessing Officer on remand. 5. So far as the other .....

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