2024 (2) TMI 398

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r u/s 147 challenged as non-speaking order - HELD THAT:- While affirming the proposal in the show cause notice, the authorities are expected to record reasons, at least brief reasons, and if not brief reasons, as to why the proposal in the show cause notice is to be confirmed despite the assessee submitting the reply. The reading of the order gives an impression that on account of default of the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... And Hiranmay Bhattacharyya, J. For the Appellant : Mr. R. N. Dutt, Ms. Sutapa Roy Chowdhury And Ms. Aratrika Roy For the Respondents : Mr. Vipul Kundalia, Mr. Prithu Dudhoria And Mr. Anurag Roy ORDER 1. This intra-Court appeal by the writ petitioner is directed against the order dated 30.06.2023 passed in WPA 14155 of 2023. In the said writ petition the appellant had challenged .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t of the assessee in not submitting the reply to the show cause notice, it was a fit case to issue notice under Section 148 of the Act. This is our considered opinion would not be the appropriate procedure. Since even in an ex parte proceedings, the authority has to record reasons for coming to a conclusion as to why the case has been taken out for re-opening of the assessment. 2. Therefore, in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X