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2024 (6) TMI 1074

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..... D THAT:- As per the respondents, there is material available to establish that the petitioner firm was involved in big scam of evasion of tax. However, it is conceded that the said material has not been provided to the petitioner in support of the show cause notice. The impugned order dated 19.09.2023 is set aside. Proper Officer is directed to furnish all material that the Proper Officer may have .....

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..... big scam of evasion of tax. 3. Petitioner was thereupon called upon to submit a reply, however, no reply was submitted by the petitioner. 4. As per the petitioner, neither the copy of letter of the Additional Commissioner dated 17.07.2023, referred to in the show cause notice was provided, nor any further information was provided. Petitioner was called upon to appear on the date and time notified .....

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