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M/s. Spy Printers Versus The Assistant Commissioner (CT)

2017 (2) TMI 706 - MADRAS HIGH COURT

Imposition of penalty u/s 22(5) of the 2006 Act - Held that: - the amount demanded towards penalty, as indicated in the impugned order, is not in consonance with the provisions of Section 22(5) of the 2006 Act - impugned order set aside - respondent .....

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: Mr.S.Kanmani Annamalai ORDER 1. This is writ petition concerning the Assessment Year 2009-2010, whereby, the order dated 14.08.2015, is sought to be challenged. 1.1. The said assessment order came to be passed for the reason that the petitioner ha .....

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ent. 3. The common case of the learned counsels for the parties before me is that prior to the respondent passing the impugned order, notice proposing imposition of tax and penalty were served on the petitioner. 4. The petitioner, being aggrieved by .....

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paid by the petitioner. 5.1. Mr.Kanmani Annamalai, who appears for the respondent, affirms this position. 5.2. Therefore, the only aspect, which remains to be addressed is the imposition of penalty. 6. Learned counsel for the petitioner says that the .....

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counsel for the petitioner that the respondent has calculated and gone on to impose penalty, contrary to the provisions of Section 22(5) of the 2006 Act. 7.1. In the impugned order, the respondent has made the following observations, with regard to .....

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