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TMI Blog2014 (4) TMI 1077X X X X Extracts X X X X X X X X Extracts X X X X ..... er was set aside, with direction to assessing officer to pass fresh order, in accordance with law – Held that:- penalty was levied during pendency of second appeal against assessment order - As said second appeal has been allowed and matter has been remitted to assessing officer to pass fresh order impugned order imposing penalty needs to be quashed – Decided in favour of Petitioner. - Writ Petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 08 has been allowed by the Board and the original assessment order has been set aside, with direction to the assessing officer to pass fresh order, in accord ance with law. The learned counsel for the petitioner, placing reliance on the judgment passed by a Division Bench of this court in the case of Laxhman Das Gunamal v. State of MP [2014] 24 STJ 324 (MP), has submitted that in the similar ci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d of by setting aside the impugned revisional order dated November 22, 2008 (annexure P/11) as also the original penalty order dated June 28, 2008 (annexure P/8). Ms. Mini Ravindran, learned Deputy Government Advocate, on the other hand, submits that if the aforesaid orders are being quashed, a liberty may be granted to the respondent/State to initiate fresh proceedings for penalty, in case nee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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