9911796707
TMI Blog2024 (8) TMI 839X X X X Extracts X X X X X X X X Extracts X X X X ..... iples of natural justice - HELD THAT:- It is not in dispute that the petitioner had closed his business with effect from 30.09.2017. Further, no material has been brought on record to suggest that the Pan of (HUF), which was used by the proprietor for registration, was also used for the partnership firm to which the Income Tax Department conducted a survey in which excess stock was found, this fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 'BLE PIYUSH AGRAWAL, J. 1. Heard Sri Rishi Raj Kapoor, learned counsel for the petitioner and Sri Ravi Shanker Pandey, learned Additional Chief Standing Counsel for the State-respondents. 2. By means of instant writ petition, the petitioner has assailed the order dated 06.03.2021 passed by respondent no.2 and order dated 27.12.2019 passed by respondent no.3, respectively. 3. Learned counsel fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the material that the Pan for which the proceedings were initiated are different and the petitioner had closed his business for the said Pan, but without considering the same, the impugned order has been passed. 4. He further submits that the specific objection was raised before the authority and the ground was taken, but without considering the same, the impugned order has been passed, which is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sence of any independent finding by the proper officer as well as confirmed by the appellate authority, the impugned orders have been passed, which cannot be sustained in the eyes of law and the same are hereby quashed. 9. Accordingly, the writ petition is allowed . The matter is remanded to the proper officer for initiating de novo proceedings by reasoned and speaking order, after hearing all the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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