9911796707
TMI Blog2024 (10) TMI 1369X X X X Extracts X X X X X X X X Extracts X X X X ..... ty to the petitioner thereby violating principles of natural justice and consequently the impugned order deserves to be set aside by adopting justice oriented approach and to provide one more opportunity to the petitioner to submit his reply to the said notice u/s 142 of the Act and with the direction to the respondents to proceed further in accordance with law. It is to be stated that since indulgence is being shown in favour of the petitioner after a lapse of almost four years from the date of the impugned order, in the event, the first respondent passes an order against the petitioner after remand by virtue of this order, the first respondent would be entitled to claim interest on the amount in terms of the Notice of Demand. - Hon' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd when the notice dated 17.07.2019 under Section 142[1] of the Income Tax Act, 1961 [for short, the Act ] was allegedly served upon the petitioner are conspicuously absent in the impugned order and the first respondent has proceeded to pass the impugned order without providing sufficient and reasonable opportunity to the petitioner to submit his reply along with the documents thereby violating principles of natural justice, and as such, the petitioner is before this Court by way of present petition. 4. The learned counsel for the petitioner has filed a memo seeking to unconditionally withdraw the appeal filed by him before the first appellate Authority in relation to the impugned order. Per contra, the learned counsel for the respondents s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an order against the petitioner after remand by virtue of this order, the first respondent would be entitled to claim interest on the amount in terms of the Notice of Demand dated 24.08.2019 [Annexure-G]. In the result, the following: ORDER [a] The petition is hereby allowed. [b] The impugned order dated 24.08.2019 [Annexure-F] of the first respondent is hereby set aside. [c] The matter is remitted back to the first respondent for reconsideration afresh in accordance with law. [d] Liberty is reserved in favour of the petitioner to submit his response/reply along with the documents to the first respondent who shall consider the same and proceed further in accordance with law. In the event, the first respondent does not accept the response/r ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
