2025 (8) TMI 553

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ce Krishnan Ramasamy For the Petitioner : Mr. S. Vishnupriya For the R1 : Mr. V. Prashanth Kiran Government Advocate ORDER Heard Mr.S.Vishnupriya, learned counsel appearing for the petitioner and Mr.V.Prashanth Kiran, learned Government Advocate who takes notice on behalf of the 1st respondent. 2. By consent of both the parties, this Writ Petition is taken up for final disposal at t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....However, without hearing him, the impugned order came to be passed, imposing late fee and penalty. 5. The learned counsel would further submit that, the imposition of penalty under Section 125 is bad in law, since the petitioner was already penalised by imposing late fee under Section 47. In this regard, the learned counsel would rely upon the judgment of this Court in the case of Tvl. Jainsons....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....id down by this Court. 7. I have given due consideration to the submissions made on either side and perused the materials available on record. 8. In the present case, the impugned assessment order has been passed exparte. All the notices and orders were only uploaded in the eportal and no physical copy of the notices were served to the petitioner. According to the petitioner, the petitioner ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ial order dated 26.12.2024 passed by the 1st respondent are set aside. ii) Consequently, the matter is remanded to the 1st respondent for fresh consideration. iii) The petitioner shall file his reply along with supportive documents within a period of two weeks, and iv) Thereupon, the 1st respondent shall consider the reply and shall issue a clear 14 days notice affording....