2016 (9) TMI 1432

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..... d so that the order has to reflect the independent consideration of the assessment proceedings, as also, the question as to whether there should be a penalty order. The matters are remitted to the assessing authority to consider the assessment proceedings and penalty proceedings de novo after affording sufficient opportunity to the assessee - petition allowed by way of remand. - O.T.R.Nos.131 .....

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..... ished by the assessee. This position is well conceded by the Tribunal itself. However, the Tribunal says that though the said objections to the assessment proceedings were not considered in the assessment order, they were considered in the penalty proceedings. The penalty proceedings is an absolute of the assessment proceedings. 4. If one were to decide assessment proceedings and penalty procee .....

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..... nalty proceedings de novo after affording sufficient opportunity to the assessee to place further objections and materials and also for oral hearing through duly authorised representative etc. in accordance with law. Let this exercise be carried out on the basis of the records as may be produced and which may be summoned if required. The assessee is directed to mark appearance before the assessing .....

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