2018 (8) TMI 1821

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....NAIDU For The Petitioner : ADV. SRI. K. SHAJ For The Respondent (S) : GOVERNMENT PLEADER DR. THUSHARA JAMES JUDGMENT The petitioner assailed Ext.P1 assessment order for the year 2013-2014. When Rs. 26,67,060/- was imposed as additional tax besides interest, the petitioner company filed an appeal and invited the Ext.P2 order. The Deputy Commissioner (Appeals) allowed the appeal in part ....

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....assessing authority passed the Ext.P3 order, reiterating the earlier assessment-that is, the penalty and interest stood reaffirmed. 3. Now, the petitioner has filed this Writ Petition, seeking a direction to the assessing authority to re-hear the matter, as held in the Ext.P2. 4. The petitioner's counsel submits that there was a "communication gap" and that the petitioner could not produ....

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....e month and place evidence to establish its defence. But the petitioner neglected. 7. True, the petitioner's plea of "communication gap" is evasive. Further, the assessing authority, too, issued a notice on 11.05.2018, requiring the petitioner to appear and place evidence. Only thus did the authority pass the Ext.P3 order on 16.05.2018. It is the petitioner's plea that if one more opportuni....