9911796707
TMI Blog2024 (2) TMI 160X X X X Extracts X X X X X X X X Extracts X X X X ..... upon which the Assessing Officer relied on for reopening of the proceedings were supplied to the petitioner but the letter dated 19.10.2023 reflects that due to large file only some part of attachments of the notice was sent through ITBM software and some documents through postal service on 18.02.2023. Further, in response dated 02.03.2023, the petitioner has specifically stated that the relevant documents have not been supplied and further in the last para, the petitioner has categorically stated that cheque book and statement of Shri Deepak Nanjyani have not been supplied. Taking into consideration the flaws in the enquiry and non-supply of the relevant documents, this Court is of the opinion that the principle of natural justice has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee along with the documentary evidence relied upon on 17.02.2023 but due to the large file, only some part of the attachments of the notice was sent through the ITBA software. It was further stated in the letter that some relevant documents were sent on 18.02.2023 from the office through the post vide speed post no. EC284443085IN to the assessee. He would further contend that the stand taken by the Assessing Officer in the order dated 30.03.2023 is entirely different from the letter dated 19.10.2023 therefore, he would pray that the order passed by the department on 30.03.2023 may be set aside and the matter be remitted back to the authorities to pass an order afresh after providing entire relevant documents pertaining to the present m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cted merely on borrowed satisfaction and has not applied independent mind to arrive at a conclusion that the information on hand suggest that income chargeable to tax has escaped assessment. Hence the impugned notice issued is liable to be set aside and dropped. Notwithstanding to our aforementioned objections on issuance of notice we submit that all our transaction during the captioned assessment year are genuine and we further submit that the assessee is not aware of any transaction with Mr. Deepak Nanjyani, also the assessee has no dealings whatsoever with Shri Deepak Nanjyani as stated by your goodself in the letter dated 26.05.2022 and notice dated 17.02.2023. We object and dispute that the reasons recorded by your go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tement of Shri Deepak Nanjyani have not been supplied. 7) Taking into consideration the flaws in the enquiry and non-supply of the relevant documents, this Court is of the opinion that the principle of natural justice has not been complied with in its full rigor and also the provisions of Section 148A of the Act, 1961 have not been followed by the revenue, therefore, the order passed by the Assessing Officer under Section 148 A (d) of the Act, 1961 on 30.03.2023 and notice issued under Section 148 of the Act, 1961 on 31.03.2023 are hereby set aside. The matter is remitted back to the Assessing Officer to pass an order afresh after providing relevant documents including the enquiry report dated 08.03.2021 to the petitioner. 8) With the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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