TMI Blog2017 (6) TMI 1282X X X X Extracts X X X X X X X X Extracts X X X X ..... a fresh order of assessment, after giving due opportunity of hearing to the petitioner - petition allowed by way of remand. - Writ Petition No.15598 of 2017 And W.M.P.Nos.16899 & 16900 of 2017 - - - Dated:- 21-6-2017 - Mr. Justice K. Ravichandrabaabu For the Petitioner : Mr.S.Ramanathan For the Respondent : Mr.K.Venkatesh Government Advocate ORDER Mr.K.Venkatesh, learned Gov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... However, the petitioner has filed the Form WW Audit Report on 10.02.2017 along with penalty of ₹ 10,000/- for belated filing of Form WW Audit Report. However, in the meantime, the impugned order of assessment came to be passed as stated supra. 4. The learned counsel appearing for the petitioner submitted that such belated filing of Form WW was not due to the fault of the petitioner on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficer for taking on file the Form WW filed by the petitioner therein and pass fresh orders. Paragraphs 7 to 9 of the said order read as follows: ''7. If we have a look at the scheme of the Act, it will be clear that what the appellant is obliged to do under the Act, is to file monthly returns and not really the auditor's report. In any case, after the best of judgment assessment or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aside. The matter is remitted back to the respondent for taking on file Form WW filed by the appellant in respect of both the assessment years. The appellant has already paid the penalty. Therefore, the respondent shall accept Form WW and pass orders fresh. No costs. Consequently, the above MPs are closed.'' 6. The learned counsel appearing for the respondent submitted that the facts a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed, the impugned order of assessment is set aside and the matter is remitted back to the Assessing Authority for considering the Form WW submitted by the petitioner and pass a fresh order of assessment, after giving due opportunity of hearing to the petitioner. Such exercise shall be done by the Assessing Authority within a period of four weeks from the date of receipt of a copy of this order. No ..... X X X X Extracts X X X X X X X X Extracts X X X X
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