7.Admittedly, in the instant case, the petitioner filed his monthly returns for the assessment year 2009-2010 on time which was also accepted by the second respondent under Section 22(2) of the 'Act', on deemed assessment basis. Immediately after coming to know that there were inadvertent errors in the earlier returns, the petitioner has filed the revised return for the assessment year 2009-2010 on 11.03.2011, which is accepted by the second respondent on 14.06.2011. Therefore, the contention of the learned Additional Government Pleader that the revised returns were filed by the petitioner after four years, is incorrect. However, in their reply dated 13.03.2015, the petitioner has specifically stated that there is no mens rea for non payment of taxes and therefore, imposition of penalty will not arise. The question as to whether there is mens rea or not has not been considered in the impugned assessment order. But without considering the aspect of mens-rea , in the impugned assessment order, a sum of https://hcservices.ecourts.gov.in/hcservices/ Rs.1,42,438/- has been assessed towards penalty payable by the petitioner. Further under the impugned assessment order, no personal hearing was afforded to the petitioner which is
