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    <title>2016 (9) TMI 1545 - MADRAS HIGH COURT</title>
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    <description>The court allowed the writ petition challenging the Assessment Order for the Assessment Year 2013-2014. It held that the Assessing Officer did not have the jurisdiction to impose a penalty through a separate order under section 16[2], as section 16[2] retained its relevance despite the introduction of a new section. The Assessment Order dated 10.09.2015 was overturned, and no costs were awarded in the case.</description>
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      <description>The court allowed the writ petition challenging the Assessment Order for the Assessment Year 2013-2014. It held that the Assessing Officer did not have the jurisdiction to impose a penalty through a separate order under section 16[2], as section 16[2] retained its relevance despite the introduction of a new section. The Assessment Order dated 10.09.2015 was overturned, and no costs were awarded in the case.</description>
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