Where impugned order was passed against assessee under section 73 imposing penalty, since assessee was ready to produce all necessary documents and respondent authority was inclined to give one more opportunity to assessee, impugned order was to be set aside and issue was to be remanded for fresh consideration – M. Ramakrishnan v. Deputy State Tax Officer-2 – [2024] 160 taxmann.com 437 (Madras)