2017 (2) TMI 606

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Government Pleader, accepts notice on behalf of the respondent. 1.1. With the consent of learned counsels for the parties, the writ petition is taken up for final hearing and disposal. 2. This writ petition is directed against the order dated 08.01.2017. 2.1. By virtue of the impugned order, the petitioner has been directed to pay tax in the sum of Rs. 1,03,697/- along with compounding fee at t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... For this purpose, learned counsel for the petitioner relies upon two Branch Transfer Memos of even date, i.e., 04.01.2017; copies of which, have been appended at pages No.1 to 3 of the typed set of documents. 5. It is the contention of the petitioner that it is not a case of evasion of tax, as alleged at all, and therefore, the provisions of Section 72(1)(a) of the 2006 Act could not have been t....