2015 (5) TMI 209

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.....SREEDHARAN (SR.), SRI.V.P.NARAYANAN FOR THE RESPONDENT : SR.GOVERNMENT PLEADER SRI LIJU STEPHEN JUDGEMENT Per: Antony Dominic: This Writ Appeal is filed against the judgment of the learned Single Judge disposing of W.P. (C)No. 18011/2008 filed by the appellant. The appellant is conducting a bar hotel. During the period from April 2005 to January 2006 and November 2006 and December, 20....

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....ithin three months from the date of receipt of a copy of the judgment. It is this judgment which is under challenge before us. 3. We heard the learned Senior Counsel for the appellant and the learned Government Pleader appearing for the respondents. 4. The learned Senior Counsel for the appellant relied on the judgment of this Court in Commissioner of Income-tax v. Chembara Peak Estates Ltd.....

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....te authority, it shows that the appellant had only contended that they were prevented from filing monthly returns in time for reasons beyond their control and that the business was at a loss and there was shortage of funds, etc. Before the Commissioner, the contention raised was that the breach was a technical one and therefore did not merit levy of penalty. These orders, therefore, show that the ....