9911796707
TMI Blog2024 (3) TMI 668X X X X Extracts X X X X X X X X Extracts X X X X ..... 4-15 and 2015-16. Petitioner's case is certain amounts had been paid by petitioner by way of self-assessment tax and TDS. Petitioner states that credit is not being given to the amounts already paid and petitioner is being declared as defaulter under the IDS and fresh assessment proceedings has also been initiated. 2. Paragraph 4.3 of the affidavit in reply filed through one Prasad Menkudale, affirmed on 27th July 2023 reads as under: "4.3 With reference to the contents of Ground C of the Writ Petition, I say that, circular no. 25 of 2016 dated June 30, 2016 speak that, credit for tax deducted shall be allowed only in those cases where the related income is declared under the Scheme and the credit for the tax has not already been clai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aken on record and marked "X" for identification. Mr. Manwani states if, the court is inclined to grant leave to amend, then respondents' rights and contentions be also kept open and liberty be given to file additional affidavit in reply. Keeping open the rights and contentions of petitioner, leave to amend is granted. Amendment to be carried out and amended petition to be served within one week from today. Should respondents wish to file a further affidavit in reply, the same to be filed and copy served by 5th March 2024. 6. Stand over to 11th March 2024. 7. Until 31st March 2024, there shall be ad-interim relief in terms of prayer clause (f), which reads as under: "F. That pending the hearing and final disposal of the present pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed income admitted by the assessee. Thus, I have reason to believe that the income of Rs. 3,26,50,039/- declared in IDS represents escaped income of assessee, required to be taxed for the year of declaration." Therefore, the reopening is on the basis of income of Rs. 3,26,50,039/- declared in the IDS and Form-4 having been issued, there can be no escapement of income as alleged in the information. 4. Mr. Walve is correct in his submissions. Therefore, we hereby grant prayer clauses (B) & (C) also, which read as under : "B. Declare that the impugned reopening notices u/s 148 dated 8th April 2021, notice u/s 148A(b) dated 27th May 2022, impugned order u/s 148A(d) dated 27th July 2022, notice u/s 148 dated 27th July 2022, consequential n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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