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TMI Blog2024 (9) TMI 1335X X X X Extracts X X X X X X X X Extracts X X X X ..... ons filed by the petitioner. In view of this ambiguity and discrepancy that is apparent on the face of the record, as regards the purported date of the impugned order and date of dispatch by the respondent No.1, matter is required to be reconsidered afresh by considering written submissions filed by the petitioner on 23.11.2023. A perusal of the written submissions filed by the petitioner would also indicate that the same are relevant and necessary for the purpose of adjudication of the issues involved in the petition and since the same would have bearing/impact on the claim of the petitioner, the impugned order deserves to be set-aside. Also the material on record demonstrates that the petitioner had made investment and availed the benefit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opriate writ or order in the nature of Certiorari or otherwise, the order under section 264 dated 20.11.2023, to the extent prejudicial to the Petitioner as per pleadings, passed by the 1st Respondent for the AY 2015-16 bearing F. No. 33/264/Pr.CIt-PNJ/2023-24 enclosed as Annexure-C; (D) Quash as far as the Petitioner is concerned by an appropriate writ or order in the nature of Certiorari or otherwise, the order dated 28.12.2023 passed by the 2nd Respondent for the AY 2013-14 bearing F. No. DCIT/Cir-1(1) TPS/MNG/2023-24 enclosed as Annexure-D; (E) Grant such other reliefs as this Honourable High Court may think fit including the costs of this writ petition. 2. Heard learned Senior Counsel for the petitioner and learned counsel for the resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned order deserves to be set-aside on this ground also and the matter to be remitted back to the respondents for reconsideration afresh in accordance with law. Lastly, it is submitted that the petitioner had declared certain income under Income Declaration Scheme of the year 2016, which would have a bearing on the claim of the petitioner and non-consideration of the same would also require the impugned order to be set aside and remitted back to the respondent No.1 for reconsideration afresh in accordance with law. 4. It is submitted that the impugned order partially rejects the claim of the petitioner and as such the same may be set aside to the limited extent of rejecting claim of the petitioner and impugned order in so far as up ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here is nothing to show that the said information had been furnished to the petitioner for the purpose of enabling him to have his say/explanation and as such impugned order is violative the principles of natural justice and the same deserves to be set-aside. 8. Learned Senior Counsel is also correct in his submission that the material on record demonstrates that the petitioner had made investment and availed the benefit of Income Declaration Scheme under Section 183 of the Finance Act, 2016, which would have an impact on the claim of the petitioner and the said aspect having not been considered by the respondent, is yet another circumstance that would vitiate the impugned order, which deserves to be set-aside and the matter remitted back f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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