9911796707
TMI Blog2016 (6) TMI 1482X X X X Extracts X X X X X X X X Extracts X X X X ..... owever, the respondent while completing the assessment did not mention anything about the statements and as to whether the plea raised by the petitioner was a bona fide plea. The petitioner submits that one more opportunity may be granted to the petitioner to place these materials and the respondents may be directed to consider the effect of those materials. However, to be entitled to one more opportunity to place all the materials before the respondents, this Court is of the view that the petitioner should be directed to pay a portion of the tax liability as demanded. The petitioner is directed to pay 15% of the disputed tax within a period of six weeks from the date of receipt of a copy of this order and if such payment is effected by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring the relevant time they were following the system of filing monthly returns based on the suggestion provided by one of the Circle Officer who at the time examined their monthly filing system and advised them to follow the same. Therefore, the petitioner stated that as per the advise given by the Circle Officer, they have been filing the monthly returns. On receipt of the objections, the respondents, after providing an opportunity of personal hearing, completed the assessment and confirmed the proposal in the notice stating that the petitioner did not furnish any supportive documents to substantiate the correctness of the stand taken by them. This order is impugned in these writ petitions. 3.After hearing the learned counsel for the part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls. However, to be entitled to one more opportunity to place all the materials before the respondents, this Court is of the view that the petitioner should be directed to pay a portion of the tax liability as demanded. 6.In the light of the above, these Writ Petitions are disposed of by directing the petitioner to pay 15% of the disputed tax within a period of six weeks from the date of receipt of a copy of this order and if such payment is effected by the petitioner within the time limit, then the petitioner would be entitled to treat the impugned proceedings as show cause notices and submit their objections to the same and the respondents are directed to afford an opportunity of personal hearing and conclude the proceedings in accordance ..... X X X X Extracts X X X X X X X X Extracts X X X X
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