9911796707
TMI Blog2024 (4) TMI 601X X X X Extracts X X X X X X X X Extracts X X X X ..... 22.02.2018 passed by the respondent no. 1 in F.No.264/Pr.CIT-KLB/2017-18 vide Annexure-H. ii) Issue any other writ of order or direction as this Court may deem fit to issue, in the facts and circumstances of the case, to meet the ends of justice." 3. The facts in brief, which are utmost necessary for disposal of the writ petition are as under: The petitioner runs a vulcanizing shop in Afzalpur, Kalaburagi district. It is his case that he used to collect the money from the land owners, who are interested in digging a borewell and after the borewell is dug by the owners, who possessed the rigs used to pay them money as per the estimated rig charges. The income that has been shown in his return for the assessment year 2014-15 is Rs. 1,99, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sment order was challenged by the assessee before the Commissioner of Income Tax by filing a revision petition under Section 264 of the I.T. Act and the contention of the petitioner was negated by passing the order at Annexure-H in the absence of any proper material being placed on record by the petitioner to establish that there was expenditure to the tune of Rs. 56,80,532/- and therefore, the impugned order is just and proper and sought for dismissal of the writ petition. 8. Having heard the parties in detail, this Court has meticulously perused the materials on record. 9. On such perusal of the materials on record, it is crystal clear that the contentions raised on behalf of the department appear to be a technical approach. In the firs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner to place on record the necessary material before the Commissioner of Income Tax and requests the Court to set aside the impugned order and provide one more opportunity for the petitioner to place necessary clinching evidence so as to show that there was no income derived by him or to explain the alleged expenses. 14. Accordingly, the following order is passed: ORDER a) The writ petition is allowed. b) The order at Annexure-H is quashed. c) The matter is remitted to respondent No. 1 - the Commissioner of Income Tax in F.No. 264/Pr.CIT-KLB/2017-18 for fresh disposal in accordance with law. d) The petitioner shall positively appear before the Commissioner of Income Tax without further notice on 03.04.2024. e) Within a week thereo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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