2020 (1) TMI 578

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....>THE HON'BLE DR.JUSTICE VINEET KOTHARI AND THE HON'BLE MR.JUSTICE R.SURESH KUMAR For Appellant: Mr. Hari Radhakrishnan For Respondent: Mr. Mohammed Shafiq Special Government Pleader JUDGEMENT (Judgment of the Court was delivered by Dr. Vineet Kothari, J.) Learned counsel for the Assessee submitted that since the defaulter Assessee M/s.Supreme Chemical Industries represented by its P....

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....lty. 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 findings rendered, except to state that the penalty is levied for wilful non-disclosure of ....

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....om the date of receipt of a copy of this order. On receipt of such objections, the Assessing Officer shall fix the date of personal hearing and on completion of the same, pass fresh orders on merits and in accordance with law, within a period of four weeks thereafter. No costs. Consequently, connected miscellaneous petitions are closed." 3. The impugned attachment order is against the present p....