2016 (2) TMI 302

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....etitioner : Mr. A.S. Sriraman For the Respondent : Mr. T. Pramod Kumar Chopda, SPC ORDER Heard the learned counsel appearing for the petitioner and Mr.T.Pramod Kumar Chopda, learned Senior Panel Counsel for the respondents. 2. This writ petition is filed under Article 226 of the Constitution of India, challenging the order dated 13.10.2015, in and by which the plea for cancellation /de....

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....d by the 3rd respondent. However, the 3rd respondent, proceeded to levy penalty vide his order dated 11.03.2015, exparte, by recording that the assessee company has not filed any details and also has not paid the self assessment tax. Aggrieved over the said order, the petitioner preferred a revision petition before the 1st respondent in terms of Section 264 of the Act for cancellation of penalty i....

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....ideration of second proviso to Section 221(1) of the Act would vitiate the decision of the 1st respondent to sustain the levy of penalty. He would further add that the 1st respondent has failed to appreciate the unreasonable approach of the 3rd respondent in passing the exparte penalty order even though it was brought to his notice and thus there is gross violation of principles of natural justice....