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TMI Blog2015 (5) TMI 530X X X X Extracts X X X X X X X X Extracts X X X X ..... he question of levy of penalty does not arise and the fundamental aspect has also been ignored by the Assessing Officer. Therefore, the petitioner is entitled to succeed. - Decided in favour of assessee. - W. P. Nos. 22001 to 22004 of 2011 - - - Dated:- 14-10-2014 - T. S. Sivagnanam,JJ. For the Petitioner : Mr. T. Pramod Kumar Chopra For the Respondent : Mr. Manokaran Sundaram Addl. Govt. Pleader ORDER By consent of the learned counsel on either side, these writ petitions are taken up for final disposal. 2. Heard Mr.T.Pramod Kumar Chopra, learned counsel appearing for the petitioner and Mr.Manokaran Sundaram, learned Additional Government Pleader for the respondent. 3. The petitioner has filed these writ petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uced records of stock transfer to Pondicherry and Calcutta for perusal of the assessing officer and requested consideration of all the documents. 5. Thereupon, the Assessing Officer passed orders of assessment on 28.03.2008. Thereafter, the petitioner once again approached the Special Committee by filing application under Section 16(D), which came to be disposed of by order dated 27.01.2011 and the said order was challenged by the petitioner vide writ petition in W.P.No.11328 of 2011. In the said writ petition, not only the orders passed by the Special Committee dated 27.01.2011 was set aside, but also the orders of assessment dated 28.03.2008 were set aside and the matter was remanded for fresh consideration. 6. Pursuant thereto, not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plication of mind by the Assessing Officer, while assessing the petitioner's returns. Hence, the impugned proceedings are held to be bad in law. Furthermore, the contention that no penalty is leviable, was specifically raised by the petitioner, since the assessments were completed by taking materials from the books of account produced by the petitioner. In such circumstances, the question of levy of penalty does not arise and the fundamental aspect has also been ignored by the Assessing Officer. Therefore, the petitioner is entitled to succeed. 9. In the result, all these writ petitions are allowed. The impugned orders of assessment are quashed and the matter is remanded back to the respondent for fresh consideration. The 1st respond ..... X X X X Extracts X X X X X X X X Extracts X X X X
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