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TMI Blog2023 (8) TMI 968X X X X Extracts X X X X X X X X Extracts X X X X ..... 90 of 2023 filed under Article 226 of the Constitution of India involve common question of facts as well as law and, therefore, are being decided by this common order. 2. Writ Petition No. 8854 of 2023 assails the impugned notice dated 03.03.2023 (Annexure P/2) issued u/s. 148A(b) of the Income Tax Act, 1961 (for short 'I.T.Act'), the subsequent order passed u/s. 148A(d) of IT Act dated 17.03.2023 (Annexure P/6) and the consequential notice issued u/s. 148 on 17.03.2023 (Annexure P/7). 2.1 Writ Petition No. 8990 of 2023 assails the impugned notice dated 03.03.2023 (Annexure P/3) issued u/s. 148A(b) of the IT Act, the subsequent order passed u/s. 148A(d) of IT Act dated 20.03.2023 (Annexure P/6) and the consequential notice issued u/s. 148 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... med to have availed purchases from Shri Sanket Santosh Sahu have only indulged in availment of purchase invoices without any actual movement of goods thereby artificially inflating their purchase expenses and correspondingly reducing their taxable income. The petitioner partnership firm was found to be one such party which claimed purchases from the said firm Shri Sanket Santosh Sahu with aggregated transaction valued at Rs. 1,16,88,503/-. On the basis of this information, it was noticed to the petitioner that the expenses of Rs. 1,17,05,331/- is liable to be disallowed and added back to income. Consequently, the notice u/s. 148A(b) of IT Act, noticed the petitioner to show cause as to why notice u/s. 148 be not issued as per the aforesaid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... argeable to tax has escaped assessment. (ii) Live and proximate nexus between information received by the Assessing Officer and the formation of belief that income chargeable to tax has escaped assessment, is missing. 6. As regards the first ground of denial of reasonable opportunity of being heard due to non-supply of documentary evidence/material in support of the notice u/s. 148A(b) of the IT Act is concerned, the same has already been adjudicated and decided by this Court in a recent decision rendered on 09.08.2023 in W.P. No.15244 of 2023 (O)(M/s Amrit Homes Private Ltd. Vs. Deputy Commissioner of Income Tax and another). Relevant extract of the said decision is reproduced below for ready reference and convenience: "7.2 The object ..... X X X X Extracts X X X X X X X X Extracts X X X X
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