2016 (9) TMI 1480

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..... e is a willful non-disclosure of the assessable tax by the petitioner, since the assessment itself has been done only by the impugned order i.e., after the payment of tax by the petitioner - impugned order cannot be upheld - petition allowed. - WP.Nos.34330 of 2015 and MP.Nos.1 & 2 of 2015 - - - Dated:- 8-9-2016 - Mr. T.S.Sivagnanam, J. For Petitioner: Ms. R.Hemalatha For Respondent: .....

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..... mediately on receipt of the notice, the petitioner approached the respondent and stated that they have wrongly filed a bill and accepted their mistake and paid the tax. They also requested that penalty may be dropped. However, the respondent by impugned proceedings, determined to the best of judgment under Section 27[1] of the Act while quantifying the tax and accepting that the tax was fully paid .....

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