2016 (9) TMI 1545

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....earned counsel appearing for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader appearing on behalf of the respondent and with the consent on either side, the writ petition is taken up for final disposal. 2. The petitioner challenges the impugned Assessment Order dated 10.09.2015 passed by the respondent herein for the Assessment Year 2013-2014. 3. The short iss....

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....brought in a new section by way of section 12C, given the fact that section 16[2] of the Act remained as it was, the view of the officer that by introduction of section 12C, section 16[2] would lost its validity, rendering the decision irrelevant, could not be accepted by any standard of reasoning. Therefore, the penalty levied through an independent order under section 16[2] of the Act was to be ....