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2024 (6) TMI 1405

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..... the assessee had not submitted any bills and vouchers with respect to the freight outward - impugned order indicates that the respondent had assessed that the petitioner had earned freight income as freight receipts from its own trucks - respondent contends that the Writ petition is not maintainable and that the petitioner has a remedy of appeal to the CIT(A) u/s 246 HELD THAT:- It is settled law .....

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..... ate with Mr. Ashwani Kaundal, Advocate For the Respondent : Mr. Neeraj Sharma and Mr. Ishaan Kashyap, Advocates ORDER The applicant/petitioner is exempted from filing typed/translated copies of Annexures P-2 to P-5, P-7, P-8 and P-13, at this stage, subject to filing of the same within seven days, as and when directed to do so. The application stands disposed of. CWP No. 5321 of 2024 CMP No. 8902 .....

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..... petitioner on 10.1.2024 specifically stating that it had enclosed copies of Bilty, E way bill, cheque, weighment slip and photograph of the truck as Annexure-V to the said reply. 6. Learned counsel for the petitioner further contends that having noted erroneously that the petitioner had not submitted any bills and vouchers with respect to the freight outward , the respondent had proceeded to estim .....

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..... action of estimating the freight income, either during the course of hearing or in the show cause notice, particularly when the respondent appears to have ignored the material submitted by the petitioner along with its reply through Annexure-V. Therefore, there shall be interim stay of recovery of only Rs. 4,85,61,534/- from the petitioner, until further orders. 10. List on 13th August, 2024. 11. .....

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