2024 (6) TMI 1081

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..... the returns filed by the petitioner and replied - HELD THAT:- On perusal of the impugned order, it is evident that no reasons are specified therein. As contended by learned counsel for the petitioner, the tax demand under the impugned order exceeds the amount specified in the show cause notice. In these circumstances, the impugned order cannot be sustained. The impugned order is set aside by leav .....

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..... d under the show cause notice was for a sum of Rs. 5570/-, whereas the confirmed tax proposal under the impugned order is for a sum of Rs. 1,07,410/-. 3. Mr.C.Harsha Raj, learned Additional Government Pleader, accepts notice for the respondent. He submits that the petitioner has approached this Court belatedly. 4. On perusal of the impugned order, it is evident that no reasons are specified therei .....

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