2023 (3) TMI 103

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..... g had been done for the assessment year 2014-15 and on the strength of the rate card those rates cannot be thrust upon the petitioner when the entire transaction was through the Banking channel. Issue Notice, returnable on 17.01.2023. The assessment process can continue, however, no final assessment order shall be passed. We are expecting the respondent authority to file affidavit-in-reply and .....

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..... e investigation wing had carried out a search action under Section 132 of the IT Act in case of B Safal Group of Ahmedabad and during the course of which, certain documents were found and seized. On the basis thereof, the show cause notice had been initiated, which had been replied to by the petitioner and it had been pointed out that the booking of the unit on the part of the petitioner was in th .....

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