2022 (8) TMI 208

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..... or, Mr. Tarun Chanana and Mr. Sumit Lal Chandani, Advocates. Respondents Through: Mr. Kunal Sharma, Sr. Standing Counsel for the Revenue. J U D G M E N T MANMOHAN, J (Oral): C.M.No.33396/2022 Exemption allowed, subject to all just exceptions. Accordingly, the application stands disposed of. W.P.(C) No.11338/2022 & C.M.No.33395/2022 1. Present writ petition has been filed challenging the or .....

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..... out that one of the points for selecting the Petitioner's case for scrutiny was 'Business Purchases' and after analysing the documents submitted by the Petitioner, no additions were made by the Assessing Officer on account of business purchases. 3. Learned counsel for the Petitioner states that the impugned show cause notice dated 16th March, 2022 issued under Section 148A(b) of the Act d .....

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..... claimed by the Petitioner has not been rejected. 4. Learned counsel for the Petitioner states that the impugned order dated 30th March, 2022 under Section 148A(d) of the Act merely relies on an alleged report prepared against the assessee company. He emphasizes that no such report was ever furnished to the Petitioner. 5. Issue notice. Mr.Kunal Sharma, learned Senior Standing Counsel accepts not .....

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..... (d) of the Act are based on distinct and separate grounds. 8. The show cause notice primarily states that "it is seen that the Petitioner has made purchases from certain non-filers". However no details or any information of these entities was provided to the Petitioner. It is not understood as to how the Petitioner was to know which of the entities it dealt with were filers or non-filers! 9. Fur .....

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..... s in support of the allegations made in the show cause notice dated 16th March, 2022 within three weeks including reports, if any. Thereafter, the Assessing Officer shall decide the matter in accordance with law. With the aforesaid directions, the present writ petition along with pending application stands disposed of. The rights and contentions of all the parties are left open.
Case laws, Dec .....

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