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TMI Blog2018 (1) TMI 901X X X X Extracts X X X X X X X X Extracts X X X X ..... otice/2017-18/58 dated 09.06.2017; or in the alternative, (b) Issue a writ of Mandamus or any other similar or other writ, order or direction, directing the Respondents to afford adequate opportunity to the petitioner by supplying all material and documents and thereafter to grant to the adequate opportunity to respond to the allegations and thereafter to complete the assessment proceedings and pass a reasoned order dealing with all contentions of the petitioner, before any prosecution can be initiated by the respondents, and (c) Stay the proceedings arising out of the said show cause notice and grant an opportunity to the Petitioner to file an effective final reply to the show cause notice, after supply of all material and documents in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xures - I, II and III consisting of pages 11, 117 and 856, respectively and copy of the hard disc of digital data seized during the course of search from the premises at B-5, Mahrani Bagh, Delhi. 5. Thereafter, vide letter dated 12th December, 2017, Annexure-1 (pages 1 to 326), Annexure-2 (pages 1 to 460) and Annexure-3 (Pages 1 to 271), being copy of documents received from the competent authority of British Virgin Islands and competent authority of Singapore along with statement of petitioner Geetika Jain recorded on 27th April, 2017, were furnished. 6. Counsel for the petitioner submits that though the letter dated 16th June, 2017, refers to documents received by the petitioner on 21st March, 2017 and 1st June, 2017, but in fact no doc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s considered and examined by the authorities before they decide to launch prosecution and by the competent authority which grants sanction under Section 279 of the Act. A similar issue was examined by the Supreme Court in Union of India & Anr Vs. Banwari Lal Agarwal, (1998) 7 SCC 652. The assessee had challenged prosecution filed for delay in filing of return under Section 482 of the Code of Criminal Procedure, 1973, on several grounds, including failure to accord opportunity of hearing before prosecution was launched. Rejecting the said contention, the Supreme Court, held that there was no such provision or requirement in the Act and there was no warrant for interfering on account of earlier failure to issue show cause notice or opportunit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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