OHM SAKTHI INTERNATIONAL Vs. SRI LAKSHMI IMPEX

JUDGEMENT

(1.) These Writ Petitions are filed challenging the orders of assessment dated 07.06.2018 and 06.06.2018 passed in respect of assessment year 2016-2017.

(2.) The Assessing Officer has passed the impugned orders and imposed tax and penalty on the petitioners only on the reason that the petitioners did not file the Auditor Statement in the prescribed format in Form WW within time.

(3.) It is the contention of the petitioners that they met the Assessing Officer in person and explained that the entire files are with their Auditors and they were making necessary arrangements to file the Auditor's Report in Form WW and that the petitioners' Accountant had fallen sick and was out of town for more than three months and therefore, they could not follow up the matter. Therefore, it is contended, that as a result, it caused delay in filing the auditor report, by which time, the impugned assessment orders were passed by the respondent.