2016 (11) TMI 494

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....eared before the Court and also produced the files. 2. When the case came up for admission, this Court, to enable the learned Government Advocate to get appropriate instruction, passed the following order : "Heard the learned counsel for the petitioner. 2. Though larger issues have been canvassed in these writ petitions, by challenging the orders of assessment for the years 2007-08 to 2009-11 and 2011-12 as against tax due and levy of penalty on the alleged belated payment of tax for the same assessment years, the short question, which requires to be considered, is as to whether the petitioner had received pre-revision notices and the reminder notices. One other aspect, which is to be considered is as to whether the res....

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....whatever benefits, which had accrued to the petitioner by virtue of the notification has been paid by the petitioner. However, the Assessing Officer has levied interest on such payment, which is subject matter of challenge in W.P.Nos.34985 of 2016 and 34988 of 2016. 4. Prima facie, this Court is of the view that demand for the interest on the said amount may not be justified, since it is a demand raised on the petitioner as a consequence upon the request for denotification, which is in process. Therefore, the payment effected by the petitioner, pursuant to a demand raised by the Assessing Officer cannot be construed as a belated payment of tax. However, this issue shall be decided by the Assessing Officer on remand. 5. So far as the o....