2019 (4) TMI 794

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..... on to take a holistic view. Therefore, the petitioner deserves one opportunity. The matter is remanded back to the revisional authority - petition allowed by way of remand. - Writ Petition No. 20928 of 2018 - - - Dated:- 30-1-2019 - Sri Justice V. Ramasubramanian And Sri Justice P.Keshava Rao For the Petitioner : S. R. R. Viswanath For the Respondents : J. Anil Kumar , Standing Co .....

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..... ony fixed on 09.12.2017 and hence he could not respond to the said show cause notice. After the impugned Order was passed, he had his son s wedding on 21.12.2018. The Wedding invitation card is enclosed. The petitioner has further claimed that he suffered a back injury in an accident which made him to take bed rest for three months. Therefore, delay and latches, in this case cannot be put against .....

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..... return filed for July, 2010 are taken in to account, the necessity for revising the original assessment would not have arisen at all. 7. It is seen from the ledger account filed along with the counter affidavit that there is no entry relating to July, 2010. According to the petitioner, they filed a revised return for June 2010 on 19.08.2010. Probably if the petitioner had participated in the .....

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