2024 (6) TMI 1154

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.... : Ms. C.Rekhakumari For the Respondent : Mrs.K.Vasanthamala, Govt. Adv. (T) ORDER An order in original dated 19.07.2023 is assailed on the ground that amounts paid by the petitioner towards tax and interest were not taken into consideration and on the ground that a reasonable opportunity was not provided. 2. Upon perusal of returns filed by the petitioner, a notice in Form ASMT 10 was....

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.... DRC-03 until after the impugned order was issued. She further submits that the entire tax liability was not discharged by the petitioner. 5. On perusal of the impugned order, it is evident that the respondent did not take into consideration the payment made by the petitioner under payment receipt dated 06.05.2023. Consequently, the impugned order requires reconsideration. 6. For reasons set....