2008 (3) TMI 124

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....JUDGMENT S. K. KRISHNAN J.—  By consent of both parties, the main writ petition itself is taken up for final disposal. 2. The prayer in the writ petition is to call for the records of the first respondent in C. No. 7144/(35)/CIT-II/TRY/2004-05 dated August 16, 2005, and the connected proceedings of the second respondent in G. I. No. 319U/2000-01 dated March 23, 2004, and quash same as....

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....um of Rs. 53,274. However, the second respondent suo motu taken up revision and cancelled the earlier order dated March 23, 2004, passed by him. In the subsequent order passed by the second respondent, the petitioner was directed to pay a sum of Rs. 82,516. Aggrieved against the order passed by the second respondent, the petitioner herein filed the revision before the first respondent. It is state....

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....ng the petitioner's claim, imposed the penalty under section 271B of the Income-tax Act and the respondents rejected the claim of the petitioner. Therefore, the order passed by respondents Nos. 1 and 2 is not at all legally sustainable. Therefore, the said order is liable to be set aside. It is emphasized that instead of considering the audit report submitted by the petitioner before the authoriti....