2019 (9) TMI 1303

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nt : Mr. M. Hariharan Additional Government Pleader (T) ORDER Mr. M. Hariharan, learned Additional Government Pleader (Tax) takes notice for the respondent. By consent of the parties, the writ petition is taken up for final disposal at the admission stage itself. 2. The petitioner is aggrieved against the order revising the assessment dated 15.02.2017 passed in respect of the assessment year 20 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rder of assessment by confirming the penalty of Rs. 11,05,037/-. Challenging the said order, the petitioner filed an appeal before the First Appellate Authority. It is the specific contention of the petitioner that there was no intentional or wilful sales omission on the part of the petitioner and thus, imposing penalty cannot be sustained, more particularly, when the petitioner has paid the tax d .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Officer, that he was sick and not able to do tax returns in time. Therefore, he contended that there is no deliberate or wilful non-disclosure of turnover and without giving any findings on that aspect, the Assessing Officer is not justified in confirming the proposal on the penalty. Insofar as not filing the reply to the notice dated 06.01.2017 is concerned, it is contended that the business itse .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... is with regard to the imposition of penalty. As rightly pointed out by the learned counsel for the petitioner that, such imposition of penalty would arise only when there is a wilful non-disclosure of turnover and to that effect a specific finding should be rendered by the Assessing Officer in the impugned order. In this case, I find that no such findings rendered, except to state that the penalty .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s within a period of two weeks from the date of receipt of a copy of this order. On receipt of such objections, the Asseactssing Officer shall fix the date of personal hearing and on completion of the same, pass fresh orders on merits and in accordance with law, within a period of four weeks thereafter. No costs. Consequently, connected miscellaneous petitions are closed.
Case laws, Decisions, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X