9911796707
TMI Blog2023 (3) TMI 986X X X X Extracts X X X X X X X X Extracts X X X X ..... n, the aforementioned impugned order and notices cannot be sustained. Accordingly, the impugned order and notices are set aside, with liberty to the AO to pass a fresh order after according personal hearing to the petitioner s authorized representative. AO will intimate to the petitioner date and time when hearing will be granted in the matter. - W.P.(C) 17476/2022 - - - Dated:- 21-12-2022 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he writ petition is taken up for final hearing and disposal, at this stage itself. 4. This writ petition is directed against assessment order dated 26.09.2022 passed by respondent no.1 under Section 143(3), read with Section 144B of the Income Tax Act, 1961 [in short, the Act ]. Besides this, challenge is also laid to the notice of demand issued under Section 156 and two notices of even date i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to sell the said land to a private limited company going by the name Sai Group Pvt. Ltd. 6.2. It is averred that the partners in the petitioner firm i.e., Mr Sanjeev Kapoor and Ms Ritu Kapoor, are both shareholders and Directors in Sai Group Pvt. Ltd. 6.3. The record also shows that Ms Suniti Ghai executed a sale deed dated 21.11.2019 in favour of Sai Group Pvt. Ltd. The petitioner claims th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be sustained. 9. Accordingly, the impugned order and notices are set aside, with liberty to the AO to pass a fresh order after according personal hearing to the petitioner s authorized representative. 9.1. The AO will intimate to the petitioner date and time when hearing will be granted in the matter. 10. Before the AO proceeds further in the matter, the petitioner will be granted ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
