9911796707
TMI Blog2021 (11) TMI 977X X X X Extracts X X X X X X X X Extracts X X X X ..... l for the Petitioner : Mr. P. Karthik Ramana Counsel for the Respondents : Mr. Y. N. Vivekananda, Government Pleader, Commercial Tax Mr. N. Harinath, Assistant Solicitor General of India ORAL JUDGMENT (Per Hon'ble Mr. Justice Ahsanuddin Amanullah) Heard Mr. S. Dwarakanath, learned Senior Counsel, assisted by Mr. P. Karthik Ramana, learned counsel for the petitioner; Mr. Y. N. Vivekananda, lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s followed by another notice, dated 24.04.2021, proposing to levy tax as also penalty. In terms of the said notice, personal hearing was given to the petitioner on 21.06.2021 and the petitioner also submitted certain documents before the authority concerned and finally a notice was issued on 19.07.2021 followed by the impugned order imposing tax and 100% penalty. 4. Learned counsel for the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Section 107(11) of the Act, there is no power of the Appellate Authority to remand the matter to the Assessing Authority and thus even if his contention is accepted by the Appellate Authority, he would not be able to do proper justice by remanding the matter to the Assessing Authority. 7. Learned Government Pleader submitted that such contention is erroneous for the reason that the law gives p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r is required to go before such authority. 8. Faced with the situation, learned counsel for the petitioner submitted that he is ready to approach the appellate forum. A prayer was made that since the time for filing the statutory appeal is going to expire by the end of the month, since the petitioner was bonafide in approaching this Court, it may be permitted to prefer the appeal by 10.12.2021. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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