2019 (9) TMI 1303

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..... G. Derrick Sam For the Respondent : Mr. M. Hariharan Additional Government Pleader (T) ORDER Mr. M. Hariharan, learned Additional Government Pleader (Tax) takes notice for the respondent. By consent of the parties, the writ petition is taken up for final disposal at the admission stage itself. 2. The petitioner is aggrieved against the order revising the assessment dated 15.02.2017 p....

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....ever, the Assessing Officer has passed the order of assessment by confirming the penalty of Rs. 11,05,037/-. Challenging the said order, the petitioner filed an appeal before the First Appellate Authority. It is the specific contention of the petitioner that there was no intentional or wilful sales omission on the part of the petitioner and thus, imposing penalty cannot be sustained, more particul....

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....e dated 09.09.2015, he informed the Assessing Officer, that he was sick and not able to do tax returns in time. Therefore, he contended that there is no deliberate or wilful non-disclosure of turnover and without giving any findings on that aspect, the Assessing Officer is not justified in confirming the proposal on the penalty. Insofar as not filing the reply to the notice dated 06.01.2017 is con....

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....scharged his liability. Therefore, the only dispute is with regard to the imposition of penalty. As rightly pointed out by the learned counsel for the petitioner that, such imposition of penalty would arise only when there is a wilful non-disclosure of turnover and to that effect a specific finding should be rendered by the Assessing Officer in the impugned order. In this case, I find that no such....