TMI Blog2021 (1) TMI 242X X X X Extracts X X X X X X X X Extracts X X X X ..... ) were dismissed in USA AGENCIES VERSUS THE COMMERCIAL TAX OFFICER [ 2013 (8) TMI 532 - MADRAS HIGH COURT] and the matters thereafter travelled to Supreme Court wherein the vires of provision was again upheld in ALD AUTOMOTIVE PVT. LTD. VERSUS THE COMMERCIAL TAX OFFICER NOW UPGRADED AS THE ASSISTANT COMMISSIONER (CT) ORS. [ 2018 (10) TMI 814 - SUPREME COURT] . The judgment of the Supreme Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the disputed tax already remitted by it. The petitioner is directed to remit a further 25% of the disputed taxes within a period of three (3) weeks from today - Petition disposed off. - W.P.Nos.16291 & 16293 of 2020 And WMP.Nos.20380, 20382, 20384 & 20383 of 2020 - - - Dated:- 23-11-2020 - Honourable Dr. Justice Anita Sumanth For the Petitioner : Mr.S.Rajasekar For the Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (11) had been challenged and the matters were pending before the Court requesting that the proceedings for assessment be deferred till such time the challenge was resolved. This fact finds place in the impugned assessment orders wherein the Assessing Authority notes the filing of declaration in Form Q in terms of Section 23 of the Act. The writ petitions challenging the vires of Section 19(1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 the petitioner states that certified copy of the order was not applied for by the AOR and it was only in 2019 when recovery proceedings were initiated that the petitioner woke up and pursued the matter with him. 5. In the light of the explanation set out aforesaid, I am of the view that the appeal filed by R2 may be restored upon remittance of further 25% of the disputed tax in addition to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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