9911796707
TMI Blog2021 (10) TMI 1287X X X X Extracts X X X X X X X X Extracts X X X X ..... circumstances of the case as a one off matter, captioned writ petition is sent back to respondent. Impugned order dated 28.09.2021 bearing reference DIN Documen is set aside solely for the purpose of facilitating the respondent to redo the assessment by considering what according to writ petitioner inter-alia support affidavit - The sequitur to the above limb is, though obvious, it is made clear that this Court has not expressed any view or opinion on the merits of the matter. - W.P.No.22807 of 2021 And W.M.P.No.24034 of 2021 - - - Dated:- 25-10-2021 - THE HON'BLE Mr.JUSTICE M.SUNDAR For Petitioner : Mr.D.R.Arun Kumar For Respondent : Mr.A.P.Srinivas Senior standing counsel for Income Tax ORDER Captioned mai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it petitioner are affidavits from various farmers, who have purchased these tractors from writ petitioner. Notwithstanding all this, though the impugned order says that the reply of the writ petitioner-assessee has been perused, there is nothing to demonstrate that the affidavits or supporting material have been considered. Adverting to paragraph No.4 of the impugned order, learned counsel submits that it is not just terse but it is laconic and learned counsel says that reason is the soul of an assessment order but is absent in impugned order. 4. This Court, without expressing any opinion about the manner in which reply has been considered, considering the peculiar facts and circumstances of the case on hand, which has been alluded to su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent No.ITBA/AST/S/91/2021- 22/1035993032(1) is set aside solely for the purpose of facilitating the respondent to redo the assessment by considering what according to writ petitioner inter-alia support affidavit; (b) The sequitur to the above limb is, though obvious, it is made clear that this Court has not expressed any view or opinion on the merits of the matter; (c) Respondent shall take into account the supporting material, more particularly material in support of 20.09.2021 response of writ petitioner and make the assessment order de novo giving reasons for the conclusion; (d) The above de novo shall be commenced forthwith and concluded as expeditiously as business of respondent would permit and in any event within four weeks ..... X X X X Extracts X X X X X X X X Extracts X X X X
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