9911796707
TMI Blog2022 (6) TMI 572X X X X Extracts X X X X X X X X Extracts X X X X ..... ted in the impugned order that documentary evidence was not furnished. It is a specific contention of the petitioner is that, sufficient time was not granted to him before passing this order. Therefore, this Court remits the case back to the authorities with the following direction: (i) The petitioner shall appear before the authority along with the documentary evidence. (ii) The respondents shall grant personal hearing and consider the explanation and the documents that would be filed by the petitioner. (iii) The respondent is directed to consider the specific stand of the petitioner that individual PAN number was granted while opening the HUF account . The impugned order is set aside and the respondents are directed to comple ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on Bank Account during the assessment year 2015-2016. The petitioner has submitted his reply on 28.03.2022 and explained that the cash was deposited in the current account of the HUF, also disclosed in the HUF current account and return of income was also filed on 31.10.2015. 4. The specific contention of the petitioner is that the cash was deposited in the HUF current account and not in the account of the individual. In support of the explanation, the petitioner had enclosed all the copies of the return of income acknowledgement, statement and Form 3CB, 3CD and bank accounts of the HUF. The petitioner explained that by mistake the individual PAN number has been given at the time of opening the HUF current account and therefore prayed to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that this is a fit case for issue of Notice u/s 148 of the Act for the AY 2015-16. This order u/s 148A(d) of the Act is passed with the prior approval of the competent authority i.e. Pr. Chief Commissioner of Income-tax, Chennai . 6. The respondent had stated that the year of assessment was considered and sufficient time was granted to the assessee but the assessee has not furnished the documentary evidence. The claim of the petitioner is that he has submitted the documentary evidence showing the cash transaction, the deposit of the cash in the HUF account. However, the wrong entry was made in the account by giving the personal PAN number. This was explained in the explanation and the same was not considered by the respondent. The c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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