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2022 (12) TMI 80

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..... n an opportunity to file a supplementary reply to the notice issued under Section 148A(b) - Consequently, the impugned order passed under Section 148A(d) of the Act and the notice issued u/s 148 are set aside and the Petitioner is directed to file a supplementary reply to the notice issued under Section 148A(b) of the Act within four weeks. AO shall pass a fresh order under Section 148A(d) within .....

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..... A(d) of the Income Tax Act, 1961 (for short Act ) and notice issued under Section 148 of the Act, both dated 22nd July, 2022 for the Assessment Year 2015-16. 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 Respondent that it has made all income .....

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..... ssee had filed no response on the merits of the case and hence Rs.12,06,84,903/- 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 96 140 of the paper book which are response / replies given by the petitioner during the proceeding under Section 142(1 .....

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..... is directed to entertain emails / hard copies of the replies / materials / evidences filed by the Petitioner. 8. With the aforesaid directions, present writ petition along with pending applications stands disposed of. This Court clarifies that it has not commented on the merits of the controversy. The rights and contentions of all the parties are left open. - - TaxTMI - TMITax - Income Ta .....

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