TMI Blog2019 (2) TMI 1162X X X X Extracts X X X X X X X X Extracts X X X X ..... y the petitioner and pass a fresh order of assessment, after giving due opportunity of hearing to the petitioner. The matter is remitted back to the Assessing Officer for considering Form WW submitted by the petitioners and pass fresh orders of assessment after giving due opportunity of personal hearing to the petitioners - Petition allowed by way of remand. - W.P.Nos.33912 and 33919 of 2018 And W.M.P.Nos.39373, 39375, 39380 & 39383 of 20 - - - Dated:- 29-1-2019 - Mr. Justice K. Ravichandrabaabu For the Petitioner : Mr.J.Prasanna Kumar (in both WPs) For the Respondent : Mr.V.Haribabu Additional Government Pleader (in both WPs) COMMON ORDER These Writ Petitions are filed challenging the orders of assessment dated 07. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Report in time, the Assessing Officer has left with no other option except to pass the impugned orders. 6. Perusal of the facts and circumstances would show that the issue involved in these cases is squarely covered by the decision of this Court made in W.P.No.15598 of 2017, wherein, at paragraph Nos. 4 to 8 it has been observed as follows: 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 their own and on the other hand, the same was made ready, a little later and consequently, the petitioner filed the same belatedly along with penalty of ₹ 10,000/- also. Therefore, he submitted that the respondent may be directed to consider t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pecially so when best of judgment assessment orders have been passed by him. 9.In view of the above, the writ appeals are allowed and the common order of the learned Judge is set aside. The order dated 18.5.2015 passed by the respondent is set 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 and circumstances of the present case and the issue involved herein are undoubtedly covered by t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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