9911796707
TMI Blog2023 (6) TMI 1410X X X X Extracts X X X X X X X X Extracts X X X X ..... :- The order to be passed shall be a reasoned order dealing with every objection of petitioner and before passing any such order, a personal hearing shall be granted to petitioner, notice whereof shall be communicated atleast 5 working days in advance. If JAO is going to rely on any judgment, a list thereof shall be provided to petitioner along with the notice for personal hearing so that petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 22/02/2022 was passed and (b) there has been non-application of mind while passing the order dated 22/02/2022. Mr. Gandhi of course also adds that the application for sanction and the approval under Section 151 of the Act has been made available despite called for only in the affidavit-in-reply. 3. The fact that no personal hearing was given is not disputed. 4. On the ground of non-applicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nclude the amount of gross receipts of the assessee . This finding is incorrect inasmuch as the reasons recorded itself indicate that cash deposit in the account is only Rs. 3,94,600/- and non-cash is Rs. 81,99,997/-. Mr. Gandhi further submitted that in paragraphs 5 and 6 of the impugned order also there are incorrect findings. These allegations which are made in ground (J) to the petition have n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... akes will be filed within 2 weeks from today. 8. The order to be passed shall be a reasoned order dealing with every objection of petitioner and before passing any such order, a personal hearing shall be granted to petitioner, notice whereof shall be communicated atleast 5 working days in advance. 9. If JAO is going to rely on any judgment, a list thereof shall be provided to petitioner along with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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