9911796707
TMI Blog2015 (4) TMI 1335X X X X Extracts X X X X X X X X Extracts X X X X ..... raj Sharma, Advocates, for the petitioner(s) Mr. Vinay Kuthiala, Senior Advocate with Ms. Vanda Kuthiala and Mr. Diwan Singh, Advocates, for the respondent. CMP No. 3652 of 2015 in CWP No. 2014 of 2015 CMP No. 3654 of 2015 in CWP No. 2015 of 2015 CMP No. 3658 of 2015 in CWP No. 2017 of 2015 CMP No. 3660 of 2015 in CWP No. 2018 of 2015 CMP No. 3662 of 2015 in CWP No. 2019 of 2015 CMP No. 3664 of 2015 in CWP No. 2020 of 2015 Allowed and disposed of. CWP No. 2014/2015 alongwith CWPs No. 2015/2015, 2017, 2018, 2019 and 2020 of 2015 Notice. Ms. Vandana Kuthiala, Advocate, appears and waives service of notice on behalf of the respondent. Reply be filed within four weeks. CMP No. 3653 of 2015 in CWP No. 2014 of 2015 CMP No. 3655 of 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to Central Circle on the basis of the facts stated in the show cause notice. Your response will be duly considered by me before passing any order in accordance with law." 3. It is evident from the text of letter dated 16.2.2015 that the material sought for by the petitioners were to be supplied to them by the Assessing Officer during the course of assessment proceedings, as envisaged by law. 4. The issuance of notices under Section 127 of the Income-tax Act, 1961 must prima facie show due application of mind. The expression used in Section 127(2)(a) of the Income-tax Act, 1961 is "reasonable opportunity of being heard". The reasonable opportunity of being heard in the matter to be granted to the assessee must be effective and not mere for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere is a difference between pre-decisional hearing and post-decisional hearing. In the instant case, taking into consideration the legal/factual assessment involved, petitioners are entitled to pre-decisional hearing in order to contest the show cause notice(s) dated 20.1.2015. There is a prima facie case and balance of convenience is also in favour of the petitioners. They will suffer irreparable loss and injury if the operation of impugned show cause notice(s) dated 20.1.2015 is not stayed. Consequently, there shall be stay of impugned annexure P-10 in CWP No. 2014/2015, annexure(s) P-5 in CWP Nos. 2015/2015, 2017/2015, 2018/2015 and 2019/2015 and annexure P-12 in CWP No. 2020/2015 all dated 20.1.2015, till further orders by this Court. C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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