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TMI Blog2023 (6) TMI 671X X X X Extracts X X X X X X X X Extracts X X X X ..... ner and/or his authorised representative. Accordingly, the impugned order passed u/s 148A(d) of the Act is set aside. AO will be at liberty to pass a fresh order albeit, after affording opportunity of hearing to the petitioner and/or his authorised representative, as indicated above. - W.P.(C) 5856/2023 - - - Dated:- 8-5-2023 - HON'BLE MR JUSTICE RAJIV SHAKDHER AND HON'BLE MR JUSTICE GIRISH KATHPALIA For the Petitioner Through: Mr Prashant Kanha with Ms Pallavi Gupta and Mr Apurv Prasad, Advocates. For the Respondents Through: Mr Pratyaksh Gupta, Jr. Standing Counsel for Mr Ruchir Bhatia, Sr. Standing Counsel. RAJIV SHAKDHER, J.: (ORAL) CM APPL. 23003/2023 1. Allowed, subject to just exceptions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orter-Exporter Code (IEC), was also issued to the proprietorship concern by the concerned authority. 7. Counsel for the petitioner says that the relevant supporting documents, which included the dissolution deed dated 28.10.2013, the certificate of IEC, the balance sheet concerning AY 2016-17, the Income Tax Return (ITR) dated 30.09.2016 for the AY in issue i.e., AY 2016-17 and the assessment order dated 15.03.2022 passed qua AY 2015-16 were submitted by the petitioner. 8. Besides this, the order dated 23.08.2022 passed under Section 271(1)(b) of the Act concerning AY 2015-16 was also submitted. [See Annexure-11 appended on page 68]. 8.1 In particular, Mr Prashant Kanha, who appears on behalf of the petitioner/assessee draws our at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ind was whether the taxable income, if any, earned, had been brought to tax in the hand of one or the other legal entities i.e., the firm or the proprietorship concern; There was enough and more material placed before the AO to establish this fact. 12. Therefore, in our view, the AO should revisit the issue, and in this regard, also offer a personal hearing to the petitioner and/or his authorised representative. 13. Accordingly, the impugned order dated 30.03.2023 passed under Section 148A(d) of the Act is set aside. 13.1 The consequent notice of even date i.e., 30.03.2023 is also set aside. 13.2 The AO will be at liberty to pass a fresh order albeit, after affording opportunity of hearing to the petitioner and/or his authorised ..... X X X X Extracts X X X X X X X X Extracts X X X X
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