9911796707
TMI Blog2007 (3) TMI 693X X X X Extracts X X X X X X X X Extracts X X X X ..... STA. No. 154 of 2000 dated November 30, 2001 and quash the same as illegal and unlawful insofar as the levy of penalty is concerned. The petitioners are running a hotel and were finally assessed by the third respondent for the assessment year 1994-95. During the check of the petitioners' account, the assessing officer has found a difference of Rs. 98,031 in the turnover reported and that a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of an appeal to the Tribunal. The Tribunal restored the order of the assessing officer by modifying the order of the first appellate authority. The correctness of the said order is now put in issue before this court. As before this court arguments advanced are only against levy of penalty, in respect of other issues no arguments have been advanced. Penalty has been levied in the following manne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the petitioner relied on the ruling of a Division Bench of this court in Karthik Roller Flour Mills Pvt. Ltd. v. State of Tamil Nadu (Writ Petition Nos. 6777 and 6778 of 2001 dated August 14, 2002) wherein this court after pointing out the subsequent ruling of the Supreme Court in the case of J.K. Synthetics Ltd. v. Commercial Taxes Officer III [1994] 94 STC 422 and in the case of India Carbo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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