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TMI Blog2021 (5) TMI 290X X X X Extracts X X X X X X X X Extracts X X X X ..... ucial part of the statement was furnished to the petitioner, and therefore, the petitioner can have no grievance. Even if we assume that, the stand taken by Mr. Sharma is sustainable, what concerns us at this stage, is the absence of any material furnished to the petitioner, which would link Mr. Mathur to him. In our view, the matter requires further examination.Accordingly, issue notice. Mr. Sharma accepts service on behalf of the revenue. Counter-affidavit will be filed within four weeks. Rejoinder thereto, if any, will be filed before the next date of hearing. - W.P.(C) 5166/2021 & CM Nos. 15834-36/2021 - - - Dated:- 5-5-2021 - HON'BLE MR. JUSTICE RAJIV SHAKDHER AND HON'BLE MR. JUSTICE TALWANT SINGH Petitioner Thro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed assessment order refers to a two-stage satisfaction note, i.e., one generated by the Assessing officer (in short AO ), of the searched person, and the other generated by the AO of the petitioner, the petitioner has been served only with the satisfaction note, dated 31.12.2019, generated by his AO. (iii) That an addition of ₹ 4.50 crores has been made to the declared income of the petitioner, concerning the assessment year ( AY ) 2010-2011, based on the following broad allegation: (a) The petitioner, who was, at the relevant point in time, acting as the Official Liquidator [OL] attached to the High Court of Madhya Pradesh, was supposedly paid ₹ 4.50 crores by Mr. Mathur, CEO of Shreeaumji Infrastructure and Projects ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arties and perused the record, the petitioner has, according to us, at least at this stage, established a prima facie case in his favour concerning infraction of the principles of natural justice by the revenue. 6.1. The record shows that the petitioner was served with only an extract of the statement made by Mr. Prasesh Arya. Mr. Sharma, in this behalf, when queried, submitted that the crucial part of the statement was furnished to the petitioner, and therefore, the petitioner can have no grievance. 6.2. Even if we assume that, the stand taken by Mr. Sharma is sustainable, what concerns us at this stage, is the absence of any material furnished to the petitioner, which would link Mr. Mathur to him. As noticed above, the broad allegat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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