2016 (9) TMI 1432

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....dent. ORDER Heard the learned Senior Counsel for the assessee and the learned Senior Government Pleader for the Department of Commercial Taxes. 2. One among the captioned revisions is against the assessment proceedings and the other against the penalty proceedings. 3. We think that we could be well advised to dissuade from expressing elaborately on the facts which are relevant. We say so becau....

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....whether there should be a penalty order. We say so because, a penalty order is not merely a consequential order to an assessment proceedings. In the fitness of things, we are of the view that the assessment order and the penalty order impugned before the Tribunal and here have to go and the assessment proceedings and the penalty proceedings ought to be decided upon de novo by the assessing authori....