9911796707
TMI Blog2019 (2) TMI 1477X X X X Extracts X X X X X X X X Extracts X X X X ..... y proceeded with the matter from where it had been left. She, in fact, issued notice and proceeded further. So the replacement of one officer with another does not lead to any disruption in adjudication. The proceedings are deemed to have been continued - Then the petitioner's counsel has also, on merits, insisted that the second respondent has not considered the petitioner's books of accounts and other materials the petitioner produced. If that were so, it would not amount to the second respondent’s violating the principles of natural justice. It is then, at best, a shortcoming on merits. The petitioner has an efficacious alternative remedy, and must approach the appellate authority - petition dismissed. - WP(C). No. 4889 of 2019 - - - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed with her plea that the initial Intelligence Officer was convinced of the explanation the petitioner had submitted. But his successor, after a gap of about two years, issued the Ext.P3. According to her, the successor Intelligence Officer did not insist on any further records from the petitioner. Then, the learned counsel has also drawn my attention to the Ext.P8 impugned order, especially the extracted reply the petitioner submitted, and it reads: Inviting kind attention to the notice cited above. We have submitted the books of accounts with audited statement of Accounts in response to your notice before your authority on 04.01.2019. We have also produced reconciled statement of bank transaction relating to the Firm for the year 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccessor Intelligence Officer simply proceeded with the matter from where it had been left. She, in fact, issued notice and proceeded further. So the replacement of one officer with another does not lead to any disruption in adjudication. The proceedings are deemed to have been continued. 9. Then the petitioner's counsel has also, on merits, insisted that the second respondent has not considered the petitioner's books of accounts and other materials the petitioner produced. If that were so, it would not amount to the second respondent s violating the principles of natural justice. It is then, at best, a shortcoming on merits. 10. I, therefore, hold that the petitioner has an efficacious alternative remedy, and must approach the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
