TMI Blog2019 (9) TMI 1146X X X X Extracts X X X X X X X X Extracts X X X X ..... made by the petitioner, as it is for the Assessing Officer to consider and decide the same. When penalty is sought to be imposed, the Assessing Officer has to specifically give finding that the sale suppression was willful and deliberate - Since I find that no such finding is given in this case, I am inclined to remit the matter back to the Assessing Officer to reconsider the issue with regard to penalty and pass orders after hearing the petitioner. Petition allowed by way of remand. - W.P.No.11670 of 2019 And WMP.Nos.11900 & 11901 of 2019 - - - Dated:- 19-2-2019 - Mr. Justice K. Ravichandrabaabu For the Petitioner : Mr.N.Murali For the Respondents : Mr.Master Ganesh Government Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt writ petition is filed before this Court with the relief as stated supra. 3. A counter affidavit is filed by the respondent, wherein, it is stated that the dealer had admitted the suppression during the time of inspection on 27.10.2015 itself and paid the tax liability. Based upon the surprise inspection, pre-revision notice was issued and the Assessing Officer confirmed the proposals by way of the impugned order. 4. The learned counsel for the petitioner contended that though the petitioner has accepted the tax liability and remitted the same at the time of inspection itself, still the Assessing Officer has to give his independent reasonings and findings for justifying imposition of penalty, more partic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8. This Court, at this stage, is not expressing any view on the merits of such claim made by the petitioner, as it is for the Assessing Officer to consider and decide the same. When penalty is sought to be imposed, the Assessing Officer has to specifically give finding that the sale suppression was willful and deliberate. Since I find that no such finding is given in this case, I am inclined to remit the matter back to the Assessing Officer to reconsider the issue with regard to penalty and pass orders after hearing the petitioner. 9. Accordingly, this Writ Petition is allowed and the impugned order in respect of penalty alone is set aside and the matter is remitted back to the Assessing Officer to reconsider the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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