2019 (10) TMI 1230

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.... the Respondents : Mr.A.P.Srinivas standing counsel ORDER This writ petition is filed challenging the proceedings of the second respondent dated 05.06.2018, wherein and whereby, the petitioner was requested to redeem the documents and submit the same before the Department so as to enable the Department to proceed with sale of property by auction and adjust the sale proceeds towards the ....

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....rom 01.04.1986 to 31.03.1996. 2. The second respondent filed a counter affidavit and also an additional counter affidavit. The stand taken by the second respondent in the counter affidavit is that the communication challenged in this writ petition is not proceedings and only a communication informing the Assessee about the potential interest liability arising on account of the outstanding deman....

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....munication challenged in this writ petition would show that the second respondent has already taken a decision to levy interest from 01.03.1999 onwards and therefore, the petitioner has rightly filed the present writ petition. However, he is not disputing the fact that the petitioner has made their objections dated 11.06.2018 in response to the impugned communication, more particularly, disputing ....

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....ly after payment of outstanding tax due and the same would be communicated to the petitioner by way of an order/proceedings. 5. Considering the above stated facts and circumstances, more particularly, the stand taken by the Revenue in their counter in respect of the impugned communication dated 05.06.2018, it clearly indicates that it is only a tentative calculation made and that the final work....