2023 (2) TMI 969

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..... , Sr. Standing Counsel. ORDER RAJIV SHAKDHER, J (ORAL): CM Appl.3917/2023 1. Allowed, subject to just exceptions. W.P.(C) 1013/2023 & CM Appl.3916/2023[Application filed on behalf of the petitioner seeking interim relief] 2. Issue notice. 2.1 Mr Ruchir Bhatia accepts notice on behalf of the respondents/revenue. 3. In view of the directions that we intend to pass, Mr Bhatia says that no cou .....

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..... or the petitioner says, that at this juncture, he does not wish to press this particular prayer. 8. Concededly, even according to Mr Bhatia, there is a dissonance between the input received from the insight portal, which was conveyed through case related information/detail, and what is noted in the Section 148A(b) notice. 9. The misalignment is with regard to the amount which has escaped assessm .....

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..... e. 13. The AO will have liberty to take the next steps in the matter, albeit, as per law. 14. Needless to state, if any such steps are taken, due opportunity of hearing will be accorded to the petitioner and/or his authorized representative. 15. Clearly, in this situation, if the escaped amount is Rs 42,18,000/-, then the respondents/revenue would have to cross the hurdle of Section 149(1)(b). .....

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