9911796707
TMI Blog2022 (3) TMI 387X X X X Extracts X X X X X X X X Extracts X X X X ..... dent Advocate : A. Radha Krishna ORDER: (Per Hon'ble Sri Justice Ujjal Bhuyan) Heard Mr. A.V.A. Siva Kartikeya, learned counsel for the petitioner and Mr. A. Radha Krishna, learned Standing Counsel for the Income Tax Department, for respondent Nos.1 to 4. 2. According to petitioner, she is engaged in the business of running an authorised APT Online (MeeSeva) Centre / Common Service Centre (CSC) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in her return, i.e., Rs. 4,31,500/-, the income of the petitioner has been assessed at Rs. 8,02,30,250/- in the Assessment Order. Following the Assessment Order, demand notice came to be issued to the petitioner. 5. According to learned counsel for the petitioner, the deposits made by the petitioner on behalf of her customers have been treated as the income of the petitioner which has resulted in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bank accounts of the petitioner under Section 226(3) of the Act whereafter bank accounts of the petitioner maintained with respondent No.5 have been attached. The three bank accounts of the petitioner maintained with the respondent No.5-Bank are 31281487025, 34317014106 and 33754560562, respectively. 10. Further, respondent No.1 has issued similar notice to respondent No.6 pursuant to which the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the petitioner. 14. It is well settled that recording of reasons is essential while dealing with such prayers made by an assessee. 15. In view of above, we set aside the order dated 16.12.2021 and remand the matter back to respondent No.1 for taking a fresh decision within a period of thirty (30) days from the date of receipt of a copy of this order in accordance with law by affording an opp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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