M/S. Satish Cashews, v. Deputy Commercial Tax Officer,

THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN AND THE HON'BLR SRI JUSTICE M.SATYANARAYANA MURTHY WRIT PETITION NO.39811 OF 2015 ORDER: {Per the Hon'ble Sri Justice Ramesh Ranganathan} As the assessment order has been set aside by order in WP.No.35971 of 2015 dated 01.02.2016, the consequential order of penalty does not survive and is, therefore, set aside. It is made clear that it is always open to the assessing authority, after an assessment order is passed afresh, to initiate penalty proceedings, if need be, in accordance with law.

The Writ Petition is disposed of, accordingly. There shall be no order as to costs. Miscellaneous petitions, if any, pending shall stand closed.

_______________________ (RAMESH RANGANATHAN, J) ___________________________ (M.SATYANARAYANA MURTHY, J) 1st February 2016 Note: Issue CC by Thursday B/O RRB