2024 (12) TMI 726

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....tioner : Mr. Nithyaesh Natraj for Mr. Anirudh A Sriram For the Respondent : M/s. Amrita Dinakaran, GA ORDER The present writ petition is filed challenging the impugned proceedings of the respondent bearing Assessment Nos. 33AAEPR0924N1ZL/2017-18, 33AAEPR0924N1ZL/2018-19, 33AAEPR0924N1ZL/2019-20, 33AAEPR0924N1ZL/2020-21, 33AAEPR0924N1ZL/2021-22 and 33AAEPR0924N1ZL/2023-24 dated 09.03.2024 and 29....

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....orted shortfall. As per the impugned orders dated 29.02.2024 and 09.03.2024 respectively, for the relevant assessment years, the Respondent determined the tax payable as follows: Assessment Year Tax Payable in Rupees 2017-18 1,70,828/- 2018-19 35,47,655/- 2019-20 22,50,280/- 2020-21 56,82,037/- 2021-22 50,111/- 2023-24 83,745/- These amounts were based on defects related to the disc....

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....rtal or addressing the notices and subsequently, he expired on 13.07.2024. Consequently, the Petitioner was deprived of an opportunity to present submissions or file replies against the alleged defects raised by the Respondents. 6. It was further submitted that out of the total amount due, the petitioner had paid a sum of Rs. 11,36,408/- towards demand under appeal on 29.05.2024 and now the petit....

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....for the respondent and perused the materials available on record. 9. Considering the submissions made by the learned counsel on both sides, the impugned assessment orders dated 29.02.2024 and 09.03.2024 respectively are hereby set aside and this Court is inclined to pass the following orders: a) The petitioner shall deposit a sum of Rs. 25,00,000/- (Rupees Twenty Five Lakhs only), apart from th....