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TMI Blog2020 (10) TMI 1330X X X X Extracts X X X X X X X X Extracts X X X X ..... of the petitioner - HELD THAT:- We are of the considered view that all material facts necessary for adjudication were recorded and considered by the Officer and as such the order cannot be said to be in violation of principles of natural justice, even though it may be short in nature. Since disputed questions of fact are raised before us, we refrain from adjudicating the same, reserving liberty to the petitioner to prefer a statutory appeal which is an equally efficacious remedy. As such, present petition stands disposed of. At this stage, learned counsel for the petitioner submits that limitation may not come in the way of adjudication of the appeal. Shri Rishi Raj Sinha, learned counsel for the Income Tax Department, states th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the total income of the petitioner and a penalty proceeding under section 271AAC of the Income Tax Act 1961 has been initiated against the petitioner. (ii) To issue a further appropriate writ, order or direction in the nature of certiorari for quashing order no.ITBA/AST/S/156/2019-20/1023552571 (1) dated 31.12.2019 passed by the Respondent Income Tax Officer, Ward 3(5) Madhubani whereby and where under a demand of Rs.1,01,82,951/- has been raised against the petitioner under Section 156 of the Income Tax Act 1961. (iii) To issue a further appropriate writ, order or direction in the nature of certiorari for quashing notice no. ITBA/PNL/S/271AAC (1) 2019- 20/1023555273 (1) dated 31.12.2019 issued by the Respondent Income Tax Officer, Wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bank account has been duly accounted for in the books of accounts, the Respondent ITO could not have treated the alleged deposit in Specified Bank Notes during demonetisation period as unexplained. (ix) To grant any other relief or reliefs for which the petitioner is found entitled in the facts and the circumstances of the case. One of the impugned orders is reproduced hereunder:- Shri Avinash Shekhar, learned counsel for the petitioner, argues that the order passed is cryptic in nature as also the Officer has not assigned any reason for carrying out re- assessment in the case of the petitioner. Having perused the same, we are of the considered view that all material facts necessary for adjudication were recorded and considered by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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