TMI Blog2017 (2) TMI 1022X X X X Extracts X X X X X X X X Extracts X X X X ..... at: - the respondent are directed to redo the assessment in a time bound manner, the needful would be done - appeal allowed by way of remand. - W.P. Nos. 44547 to 44549 2016 and W.M.P.Nos.38364 to 38366 of 2016 - - - Dated:- 4-1-2017 - Rajiv Shakdher, J. For the Petitioner : Mr. R. Kumar For the Respondent : Mr. K. Venkatesh ORDER 1. These matters had come up for hearing befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was a mismatch between the information available on the website of the Department, as against that which is contained in the returns filed by the petitioner. 5. Thus, in each of the assessment years, the respondent has reversed input tax credit to the extent set out herein below: S. No. Assessment years In put tax credit Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat penalty could not have been levied under Section 27(3) of the Tamil Nadu Value Added Tax Act, 2006 (in short the 2006 Act ) , unless it was the case of escapement of income. In support of this submission, reliance is placed by the petitioner on the judgment of a single judge of this Court, passed in: Nokia India Private Ltd., Vs. Deputy Commissioner (CT)-IV, Large Tax Payers Union, [2015] 79 V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the impugned orders deserve to be set aside. It is ordered accordingly. Needless to say, the respondent will be at liberty to redo the assessment, after giving due opportunity to the petitioner. The assessment, if redone, will be carried out having regard to the extant provisions of law, in particular, the judgments referred to herein above. 10. These writ petitions are, accordingly, dispos ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
