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2014 (9) TMI 872

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..... w that these are fit cases, where the impugned orders can be set aside and the matters can be remitted back to the respondent to decide the same afresh - Decided in favour of assessee. - W.P. Nos. 17650 and 17651 of 2014 and M.P.Nos. 1 and 1 of 2014 - - - Dated:- 4-7-2014 - B. Rajendran,JJ. For the Petitioner : Mr. K. Soundararajan For the Respondent : Mr. Kanmani Annamalai ORDER .....

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..... e impugned orders, the respondent also levied penalty at 150%, but, while issuing the revision notices, the penalty was proposed to be levied only at 50%. Therefore, the impugned orders are per se illegal and challenging the same, the petitioner has filed these Writ Petitions. 3. The learned counsel appearing for the petitioner would submit that in the revision notices, the respondent proposed .....

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..... ters can be remitted back to the respondent to decide the same afresh. 7. In the result, these Writ Petitions are allowed and the impugned orders of the respondent, dated 21.04.2014, are set aside. These matters are remitted back to the respondent to decide the same afresh. The petitioner is permitted to file objections within two weeks from the date of receipt of a copy of this order and on fi .....

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