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TMI Blog2015 (6) TMI 1178X X X X Extracts X X X X X X X X Extracts X X X X ..... Pleader (T) COMMON ORDER There are two writ petitions filed by Tvl.Nitraa Furnitures Private Limited, represented by its Managing Director, challenging the impugned assessment orders passed by the respondent dated 20.03.2015 in TIN. No.33410946586/2012-13 and dated 23.03.2015 in TIN.No.33410946586/2013-14 respectively. 2. Learned counsel appearing for the petitioner would submit that the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling of incomplete returns and the further contention that the consequences provided for failure to file Form-WW is only a penalty of Rs. 10,000/-. This aspect also has been clarified in a judgment of this Court dated 18.02.2015 passed in W.P.No.4158/2015 which makes it clear that the Assessing Officer cannot impose on the assesses to file Form-WW. But as against the ratio, the respondent, who has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to levy interest of Rs. 10,000/-. As there is a typographical error, this Court, while rectifying the error, made it clear that the petitioner has to pay penalty of Rs. 10,000/- under Section 63(A)(2) of the Act. Therefore, in view of the above, this Court finds no merit in these writ petitions. 5. In the result, both these writ petitions fail and the same are dismissed. No costs. Consequently ..... X X X X Extracts X X X X X X X X Extracts X X X X
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