TMI Blog2015 (11) TMI 1605X X X X Extracts X X X X X X X X Extracts X X X X ..... er the procedure adopted by the Assessing Officer is permissible or otherwise can certainly be considered in the said appeal proceedings. The appellate Authority has jurisdiction to decide that contention as well. Hence, we decline to entertain this writ petition. Counsel for the petitioner, however, submits that the petitioner may not be compelled to pay 10% of the penalty amount. Presumably, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d reply to point out that before passing the final order prior notice was served on the petitioner; and the petitioner was given due opportunity to represent his defence. It is also pointed out in the reply affidavit that there is no requirement of registration as Developer and Builder. The registration, however, is necessary if the person is engaged in works contract activities. Petitioner was no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 83, 65 ITR 607, 147 ITR 776 and 9 STJ 110. In the facts of the presence case, however, the assessment order has been passed by the Assessing Officer after giving opportunity to the petitioner and putting him to notice in that behalf. The petitioner has also resorted to remedy of appeal. The question as to whether the procedure adopted by the Assessing Officer is permissible or otherwise can certai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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