9911796707
TMI Blog2022 (2) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... 2-13. Revenue made a valiant attempt to justify the reasons and issuance of notice, but when he was confronted with these irrefutable facts, Mr. Walve had no option but to throw in the towel. - Decided in favour of assessee. - WRIT PETITION NO. 3089 OF 2021 WRIT PETITION NO. 284 OF 2022 WRIT PETITION NO. 283 OF 2022 ALONG WITH WRIT PETITION NO. 311 OF 2022 - - - Dated:- 28-1-2022 - K. R. SHRIRAM AND N.J. JAMADAR, JJ. Mr. Dharan V. Gandhi, Advocate for the Petitioner. Mr. Sham V. Walve, Advocate for the Respondents-Revenue. (THROUGH VIDEO CONFERENCING) P. C. : 1. Petitioner received a notice dated 30th March 2021 under Section 148 of the Income Tax Act, 1961 (the said Act), for Assessment Year 2015-2016 from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and address by the DDIT (Inv)., Unit 3(1), Kolkata. They all confirmed that they were the dummy directors of the companies and the companies had no real business and these companies are managed and controlled by Shri Neeraj Jain, Shri Vineet Kejriwal, Sanjay Agarwal and Aswini Mehta. It was also conveyed that a survey operation at the office premises of M/ s Amit Bhagat Associates was conducted on 29.12.2014 at Kolkata by the DDIT (Inv)Unit 4(3),. During the course of survey, the statement of Sri Neeraj Jain was recorded. In his statement, he has stated that the main source of his income is from commission for providing accommodation entries in the form of share capital, unsecured loans, and bogus sub-contractual work through various jam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it may be concluded that the beneficiaries have booked bogus accommodation entries in various forms in their books and portions of sections 68 and 69 of the IT Act read with the provisions of section 115BBE is applicable. Petitioner filed objection to this notice. These objections came to be rejected by an order dated 6th July 2021. Petitioner is impugning this notice dated 30th March 2021 and this order dated 6th July 2021 in this Petition. 2. For Assessment Year 2012-13 also petitioner had received a notice dated 26th March 2019 under Section 148 of the Act and the reasons for reopening was identical to what has been recorded for Assessment Year 2015-16. 3. Mr. Gandhi submitted that when petitioner received a notice under Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns have been recorded without application of mind. 5. We have to also note that there is another Writ Petition No. 284 of 2022 listed today of the same petitioner for Assessment Year 2014- 15, in which also the reasons recorded for escapement of income is identical to Assessment Year 2015-16 and Assessment Year 2012-13. 6. Mr. Walve made a valiant attempt to justify the reasons and issuance of notice, but when he was confronted with these irrefutable facts, Mr. Walve had no option but to throw in the towel. 7. In the circumstances, petition is allowed in terms of prayer clause (a), which reads as under: (a) that this Hon ble Court may be pleased to issue a Writ of Certiorari or a Writ in the nature of Certiorari or any other ..... X X X X Extracts X X X X X X X X Extracts X X X X
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