2017 (6) TMI 1246

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..... arned Single Judge in the writ petition filed by the petitioner/assessee is under challenge. 2. The crux of the grievance is that the challenge raised by the petitioner against Ext.P2 series notices issued by the authorities in respect of the different months of 2016 has not been properly appreciated with reference to actual facts and figures. 3. Heard the learned Counsel appearing for the appel .....

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..... the liability by way of reasonable instalments. 5. After hearing both the sides, the learned Single Judge held that the explanation sought to be offered from the part of the petitioner was not all palatable in view of the specific provision for compounding. By virtue of the option exercised by the petitioner and the sanction given accordingly, it was obligatory for the assessee to have satisfied .....

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..... e with effect from 1.7.2017. Accordingly, the date of first remittance stands modified and it shall be due on 1-7-2017, which shall be followed by the other instalments to be remitted on or before the first day of the succeeding months. Subject to this, the recovery proceedings, if any, shall be kept in abeyance. If any default is made with regard to any instalment, it will be open to the revenue .....

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