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TMI Blog2023 (11) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... was inadvertently mentioned by the Investigation Wing in the report due to similarity in the names. Thus reassessment against the petitioner cannot continue. Decided in favour of assessee. - HON'BLE MR. JUSTICE RAJIV SHAKDHER AND HON'BLE MR. JUSTICE GIRISH KATHPALIA For the Petitioner Through: Mr C.S. Aggarwal, Sr Adv. with Mr Ravi Pratap Mall, Adv. For the Respondent Through: Mr Abhishek Maratha, Sr Standing Counsel with Mr Parth Semwal, Standing Counsel. RAJIV SHAKDHER, J. (ORAL): 1. We had heard learned counsel for the parties at some length on 16.12.2022, after which we had recorded the broad contours of the matter. For convenience, the relevant parts of the order dated 16.12.2022 are set forth her ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner. 6. The record shows that notice, in the first instance, was issued to the petitioner under Section 148 of the Act on 07.04.2021. Since the new regime kicked in, a fresh notice under Section 148A(b) dated 27.05.2022 was issued to the petitioner. 7. The record shows that the allegation against the petitioner is that it has received bogus entry from an entry provider i.e., one Mr Ramesh Kumar Bagri. 8. A perusal of the order dated 28.07.2022 would show that in the suspicious transaction referred to under the heading information available and action initiated , concerning Mr Bagri, there is no reference to the petitioner. 9. Mr Abhishek Maratha, who appears on behalf of the respondent/revenue, has placed before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TIRUPATI TRADING CORPORATION 1021000 35,16,297.00 CR IDBI BANK - 264102000006 354 13.11.2014 2014-15 M176683 TIRUPATI TRADING CORPORATION 11568000 1,20,84,2 97.00 CR IDBI BANK - 264102000006 354 12.08.2015 2015-16 M89317 TIRUPATI TRADING CORPORATION 17600000 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 2 3145243754 Current account Wrightganj, Ghaziabad 3 3006562407 Current (Collection A/C) Wrightganj, Ghaziabad It is further certified that M/s Tirupati Trading Corporation has not made any payment into IDBI bank account no. 264102000006454 of Shri Ramesh Bagri of Rs. 17600000/- (Rs. One Crore Seventy Six Lakh Only) on 12.08.2015. In fact, it has not made any payment or received any sum IDBI bank account no. 264102000006454 of Shri Ramesh Bagri in its aforesaid three bank accounts in FY 2015-16. This certificate has been issued as per the request of customer withou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2, CBI has stated that the amount of Rs. 1,76,00,000/- was neither remitted nor credited from the accounts of the petitioner maintained with it. 11.3. Insofar as the certificate dated 15.10.2022 is concerned, CBI makes the same assertion and goes on to confirm that the remittance was not made to the account number [i.e., 2641020000006454] said to be maintained by Mr Ramesh Bagri. 12. It is required to be noticed, as adverted to hereinabove, that there is a discrepancy between the account numbers of Mr Ramesh Bagri, wherein Rs. 1,76,00,000/- was allegedly received by him in AY 2016-17, in paragraphs 1 and 7.1. of the order dated 28.07.2022 issued under Section 148A(d) of the Act; while paragraph 1 sets out the account number as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er four weeks were granted. 2.2. The interim order passed on 16.12.2022 was made absolute during the pendency of the writ petition and the pending interlocutory application was disposed of. 3. The record shows that no counter-affidavit has been lodged with the Registry. However, Mr Abhishek Maratha, learned senior standing counsel, who appears on behalf of the respondent/revenue, has placed before us a hard copy of the counter-affidavit that has been prepared for being lodged with this court. 4. A perusal of paragraphs 3 and 4 of the counter-affidavit reveals that, concededly, a mistake has been made in triggering reassessment proceedings against the petitioner. For convenience, the said paragraphs are extracted hereafter: 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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