9911796707
TMI Blog2018 (4) TMI 527X X X X Extracts X X X X X X X X Extracts X X X X ..... t merit acceptance - Held that:- The impugned notices issued to the two petitioners only seeks to examine the basis of the statements made on oath and dependent upon that, to show cause why the petitioners should not be proceeded against as though the tax was due from it. The impugned notices do not warrant any interference. It would be appropriate for the petitioners to respond to the show-cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - M.S. SANKLECHA SANDEEP K. SHINDE, J.J. Mr. Mihir Naniwadekar i/b Rohan Deshpande for the petitioner Mr. Sham Walve for the respondents P.C. 1. At the request of the Counsel, both the petitions are taken up for final disposal. 2. These two petitions challenge two identical Notices dated 26th March, 2018 issued to the two petitioners (belonging to the same group) under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assessing Officer first coming to the conclusion that the statement made on oath by the petitioner does not merit acceptance. 4. We note that the impugned notices issued to the two petitioners only seeks to examine the basis of the statements made on oath and dependent upon that, to show cause why the petitioners should not be proceeded against as though the tax was due from it. Thus, at this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the same in accordance with law after following the principles of natural justice. 6. Needless to state that the respondents would not adopt any coercive proceedings against the two petitioners till such time as the two impugned notices are disposed of in accordance with law and for a further period of two weeks from the date of communication of its orders to the two petitioners. 7. Both ..... X X X X Extracts X X X X X X X X Extracts X X X X
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