2025 (3) TMI 768

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....USTICE S.G.PANDIT For the Appellant : Sri.  Bhat Ganapathy Narayan, Advocate For the Respondent :  Smt. Swati L Kamat, Advocate for R1; Sri. K. Hemakumar, Aga for R2 & R3 ORAL ORDER Heard the learned counsel Sri. Ganapathi Narayana Bhat for petitioner, learned counsel Smt. Swathi L. Kamat for respondent No.1 and learned Additional Government Advocate Sri. K. Hemakumar for ....

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....case the petitioner intends to file any submission against the intimation of ascertainment of tax, it is open for the petitioner to submit his submission. Learned Additional Government Advocate would further submit that if the petitioner fails to pay the ascertained tax as intimated under Annexure-D, the Authority shall have to issue show cause notice under Section 73(1) and pass orders under Sect....