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TMI Blog2015 (5) TMI 209X X X X Extracts X X X X X X X X Extracts X X X X ..... AN FOR THE RESPONDENT : SR.GOVERNMENT PLEADER SRI LIJU STEPHEN JUDGEMENT Per: Antony Dominic: This Writ Appeal is filed against the judgment of the learned Single Judge disposing of W.P. (C)No. 18011/2008 filed by the appellant. The appellant is conducting a bar hotel. During the period from April 2005 to January 2006 and November 2006 and December, 2006, the appellant did not file its returns ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of a copy of the judgment. It is this judgment which is under challenge before us. 3. We heard the learned Senior Counsel for the appellant and the learned Government Pleader appearing for the respondents. 4. The learned Senior Counsel for the appellant relied on the judgment of this Court in Commissioner of Income-tax v. Chembara Peak Estates Ltd. [(1989)183 ITR 471] and T.R.Ramachandran v. Sal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontended that they were prevented from filing monthly returns in time for reasons beyond their control and that the business was at a loss and there was shortage of funds, etc. Before the Commissioner, the contention raised was that the breach was a technical one and therefore did not merit levy of penalty. These orders, therefore, show that the contention now raised before us that the business wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant. Therefore, maximum leniency has been shown to the appellant. In such circumstances, we do not find any reason to interfere with the judgment in appeal. 8. Be that as it may, having regard to the waiver of the penal interest ordered by the learned Single Judge, we direct that the said benefit would still be available to the appellant, provided the appellant remits the amount due within three ..... X X X X Extracts X X X X X X X X Extracts X X X X
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