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TMI Blog2023 (1) TMI 417X X X X Extracts X X X X X X X X Extracts X X X X ..... o the fact that the reply filed had not been considered, the impugned order and the notice issued under Section 148 of the Act of even date,i.e.,23.07.2022 are set aside. The matter is remitted to the Assessing Officer for a de novo hearing. - W.P.(C) 16718/2022 & CM APPL. 52748-49/2022 - - - Dated:- 6-12-2022 - HON'BLE MR JUSTICE RAJIV SHAKDHER AND HON'BLE MS JUSTICE TARA VITASTA GANJU Petitioner: Mr Salil Kapoor, Ms Ananya Kapoor Mr Tarun Chanana, Advs. Respondent: Mr Zoheb Hossain, Sr. Standing Counsel with Mr Vipul Agrawal Mr Parth Semwal, Advs. ORDER TARA VITASTA GANJU, J. (ORAL): CM APPL. 52749/2022 (for exemption) 1. Allowed, subject to just exceptions. W.P (C) 16718/2022 CM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ken entry transactions totaling to Rs 9,40,58,944/-. 4. The Petitioner filed its objections via reply dated 10.06.2022 whereby inter-alia it was submitted that during the period under consideration i.e., AY 2014-2015, it had not undertaken any sale, purchase, loan or any other kind of transaction with Adima Impex and that it had only received an advance amounting to Rs.4,50,000/- from the said entity. Besides this, it was submitted that the reassessment proceeding was time barred. 5. The Respondent/Revenue thereafter passed the impugned order dated 23.07.2022 under Section 148A(d) of the Act and issued a consequential notice of the even date i.e., 23.07.2022 under Section 148 of the Act. 6. A perusal of the order dated 23.07.202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CA6963E is a fit case for issuing notice u/s 148 of the I.T. Act, 1961 for A.Y. 2014-15. 6.2 It is contended on behalf of the Petitioner that it is not possible for the Petitioner to prove the negative and file the evidences which it had not been asked for. 7. We are in agreement with the Counsel for the Petitioner. Clearly, there has been non-application of mind while passing the order under Section 148 A (d) of the Act. 8. Issue notice. 8.1. Mr Zoheb Hossain accepts notice on behalf of respondent/revenue. 9. In view of the directions we propose to pass, Mr Hossain says that in the instant matter, counter affidavit is not required to be filed. 10. Having regard to the fact that the reply filed had not been considered ..... X X X X Extracts X X X X X X X X Extracts X X X X
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