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2017 (6) TMI 1282

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..... ORDER Mr.K.Venkatesh, learned Government Advocate, takes notice on behalf of the respondent. By consent of the parties, the main writ petition itself is taken up for final disposal at the admission stage itself. 2. The petitioner is aggrieved against the order dated 14.06.2016, rejecting the request of the petitioner to accept the Audit report filed along with Form WW belatedly with penalty. The .....

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..... of the petitioner on their own and on the other hand, the same was made ready, a little later and consequently, the petitioner filed the same belatedly along with penalty of Rs. 10,000/- also. Therefore, he submitted that the respondent may be directed to consider the case of the petitioner based on the Form WW submitted on 10.02.2017 and pass fresh order of assessment, after giving due opportuni .....

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..... assessment orders are passed, the appellant has filed Form WW. The correctness of the particulars reflected in Form WW are not in question. In such circumstances, the rejection of the request for passing revised assessment orders is not in accordance with law. This aspect has not been properly appreciated in the writ petitions. 8.Once the original defect, if at all it was a defect, was cured by .....

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..... and circumstances of the present case and the issue involved herein are undoubtedly covered by the decision of the Division Bench of this Court as cited supra. 7. Considering the above stated facts and circumstances and more particularly of the fact that the present issue involved is covered by the above decision of the Division Bench of this Court, I have no hesitation in setting aside the impu .....

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