TMI Blog2022 (11) TMI 1025X X X X Extracts X X X X X X X X Extracts X X X X ..... / bills of entry for import - HELD THAT:- This Court is of the view that interest of justice would be served if the petitioner is given an opportunity to file a supplementary reply to the notice issued under Section 148A(b) of the Act. Consequently, the impugned order passed under Section 148A(d) of the Act and the notice issued under Section 148 of the Act, both dated 26th July, 2022 for the Asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice issued under Section 148 of the Act, both dated 26th July, 2022 for the Assessment Year 2016-17. 2. Learned counsel for the Petitioner states that the respondent has conducted the impugned proceedings on deactivated PAN AAAFM2684G. He states that the Petitioner has repeatedly communicated to the Respondents that it has made all income tax related compliances on correct / active PAN AAAFM723 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10,15,17,895/- was determined as income having escaped assessment in the form of stock / bills of entry for import. 6. In rejoinder, learned counsel for the petitioner has drawn this Court s attention to pages 121 153 of the paper book which are response / replies given by the petitioner during the proceeding under Section 142(1) of the Act. 7. Having heard learned counsel for the parties, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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