2010 (9) TMI 1070

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..... der, we have disposed of writ petitions being W.P.(C) Nos. 18575/2004, 18577/2004 and 4926/2005 with regard to assessment years 2000-2001, 2001-2002 and 2002-2003. In the aforesaid writ petitions, we have directed the Additional Commissioner to dispose of the pending appeals without insisting on pre-deposit within a period of three months. Consequently, for the present assessment year namely, 2 .....

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..... f penalty on the independent ground that it had not been given an opportunity of hearing. Mr. Randhir Chawla, learned counsel for the petitioner has placed reliance upon the order of this Court dated 19th July, 2010 passed in W.P.(c) 10527/2009. Having heard the learned counsel for the parties, we are of the opinion that petitioner ought to have been given an opportunity of hearing prior to lev .....

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