2021 (11) TMI 977

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....JUSTICE B. KRISHNA MOHAN Counsel for the Petitioner : Mr. P. Karthik Ramana Counsel for the Respondents : Mr. Y. N. Vivekananda, Government Pleader, Commercial Tax Mr. N. Harinath, Assistant Solicitor General of India ORAL JUDGMENT (Per Hon'ble Mr. Justice Ahsanuddin Amanullah) Heard Mr. S. Dwarakanath, learned Senior Counsel, assisted by Mr. P. Karthik Ramana, learned counsel for t....

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....ions for the same were submitted on 15.04.2021. It was followed by another notice, dated 24.04.2021, proposing to levy tax as also penalty. In terms of the said notice, personal hearing was given to the petitioner on 21.06.2021 and the petitioner also submitted certain documents before the authority concerned and finally a notice was issued on 19.07.2021 followed by the impugned order imposing tax....

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....thority concerned. 6. Learned counsel submitted that under Section 107(11) of the Act, there is no power of the Appellate Authority to remand the matter to the Assessing Authority and thus even if his contention is accepted by the Appellate Authority, he would not be able to do proper justice by remanding the matter to the Assessing Authority. 7. Learned Government Pleader submitted that suc....

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....um, which can deal with the present situation and the petitioner is required to go before such authority. 8. Faced with the situation, learned counsel for the petitioner submitted that he is ready to approach the appellate forum. A prayer was made that since the time for filing the statutory appeal is going to expire by the end of the month, since the petitioner was bonafide in approaching this....