9911796707
TMI Blog2023 (1) TMI 276X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent: Mr Shailendra Singh, Adv. ORDER RAJIV SHAKDHER, J. (ORAL): CM No.38313/2022 1. Allowed, subject to just exceptions. W.P.(C) 12641/2022 & CM No.38312/2022 [Application filed on behalf of the petitioner seeking interim relief] 2. We find from the record, that a formal notice has not been issued in the writ petition. 3. Issue notice. 3.1 Mr Shailendra Singh accepts notice on beh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner is, that he is a beneficiary of the accommodation entries provided by "Atul Tyagi Group of Gurugram." 6.1 The respondent/revenue has alleged, that the petitioner has received an accommodation entry amounting to Rs.1,51,50,061/-. 7. The petitioner, in response to the notice issued under Section 148A(b) of the Income Tax Act, 1961 [in short "Act"] had inter alia, indicated that the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat it stood dissolved, as noticed above, on 21.01.2008. 10. We may point out, that there is a flaw in the manner in which the petition has been framed. 10.1 The petition has been filed in the name of the dissolved partnership firm, whereas it should have been filed by the individuals, who are partners of the dissolved firm. 10.2 The affidavit appended to the writ petition, however, has been fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr Abhishek Sahai and Mr Ajit Sahai and/or their authorized representatives will appear before the concerned assessing officer on 09.01.2023, at 11:00 AM. 14.1 The concerned assessing officer will furnish the material in his possession to the aforementioned partners, and afford them an opportunity to have their say placed before him. 15. The assessing officer, thereafter, will pass a speaking or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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