TMI Blog2018 (12) TMI 1093X X X X Extracts X X X X X X X X Extracts X X X X ..... 60 days including the condonable period, this Court is inclined to give an indulgence to the petitioner to approach the Appellate Authority and file the appeal so as to enable such authority to decide the merits of the matter in accordance with law - petition disposed off. - W.P.No.32061 of 2018 And WMP.No.37310 of 2018 - - - Dated:- 4-12-2018 - Mr. Justice K. Ravichandrabaabu For the Pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the petitioner immediately. The contention of the petitioner against the imposition of penalty is that the authority has erred in imposing penalty, when admittedly, the petitioner has paid the tax liability even before issuing the notice of proposal on 09.05.2016. Therefore, the learned counsel contended that the order imposing penalty cannot be sustained. The learned counsel sought to rely upo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of this writ petition, by contending that the petitioner orally requested the respondent to revise the order and such request was not considered. I do not think that in the absence of any written request made by the petitioner seeking for revision of assessment, the so called oral request made by the petitioner cannot be taken into account for entertaining this writ petition. However, as it is con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted approach of the petitioner cannot be left as it is without putting them on some terms for filing the appeal before the Appellate Authority as against the impugned order of assessment. 7. Accordingly, this writ petition is disposed of under the following terms and conditions: (a) The petitioner shall pay a sum of ₹ 25,000/- to the credit of the Hon'ble Chief Justice Relief Fund ..... X X X X Extracts X X X X X X X X Extracts X X X X
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