2021 (10) TMI 1021

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..... x and penalty due, out of the money seized by them - HELD THAT:- As revenue, says that, the petitioner, ordinarily, should have moved an application for rectification under Section 154 of the Income Tax Act, 1961 but having regard to the fact that, several years have passed since the adjustment was made, the best course would be to remit the matter to the AO with a direction to pass a speaking ord .....

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..... ve the discretion to hear the petitioner and/or his authorised representative, via video-conferencing mechanism.
HON'BLE MR. JUSTICE RAJIV SHAKDHER AND HON'BLE MR. JUSTICE TALWANT SINGH Petitioner: Mr. Rajat Navet, Advocate. Respondents: Mr. Sanjay Kumar with Ms. Easha Kadiyan, Advocates. ORDER RAJIV SHAKDHER, J.: (ORAL) 1. This matter has been received on transfer. 2. With the co .....

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..... ral years have passed since the adjustment was made, the best course would be to remit the matter to the Assessing Officer (AO) with a direction to pass a speaking order, qua the grievances articulated by the petitioner in the writ petition. 4.1. In our view, given the circumstances obtaining in the case, that, indeed, would be the best way forward. 5. Accordingly, the writ petition is disposed .....

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