2014 (6) TMI 877

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.... Government Adv ORDER :- The prayer in the writ petition is for the issuance of a writ of certiorari to call for the records on the files of the respondent in TIN.33850620133/2012-13 dated 22.05.2014 received on 26.05.2014 and to quash the same insofar as the levy of penalty alone is concerned. 2. Learned counsel appearing for the petitioner would submit that the petitioner challenges the....

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....though notice was issued to the petitioner insofar as revision of assessment is concerned, the respondent has not issued any notice as per the provision for levy of penalty. Hence, he would only contend that as far as levy of penalty alone is concerned the assessment order may be set aside and the matter may be remitted back to the authority for fresh consideration. 4. Heard both sides and peru....