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TMI Blog2024 (11) TMI 1322X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order/notice are liable to be set aside. HELD THAT:- This Court is not inclined to accept the contention of the petitioner for the reason that, the petitioner submitted replies to show cause notices, annexing certain documents and the respondent, after going through those replies and on through scrutiny of the documents, found some irregularities with regard to the genuineness of such documents, hence, they conducted a investigation and gathered certain informations, based on which, an order was passed u/s 148A (d) of the Act. Respondent passed such an order u/s 148A (d) and issued consequential notice u/s 148 only based on the informations, which were gathered during the surprise check conducted by the Enforcement Officials, whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e learned counsel assailed the impugned order/notices by contending that the respondent issued two show cause notices under Section 148 A (b) dated 30.03.2023 and 31.03.2023, first show cause notice was based on three informations and second show cause notice was based on three informations, of which, two informations are similar to that of first show cause notice, and only third information was an additional information, however, order came to be passed against the petitioner under Section 148 (d) and notice under Section 148 was issued, based on the information, which was not the subject matter of the two show cause notices, which is in violation of principles of natural justice and also Section 148 A (b) of the Act. 3. Dr.B.Ramaswamy, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the tune of Rs. 31,48,489/-. ii) Interest income of Rs. 8641 received from Vijaya Bank 5.2 Subsequently, the petitioner was issued with second show cause notice under Section 148 A (b) of the Act dated 31.01.2023 which was similar to the first show cause notice, but with a difference of additional information mentioned below:- i) Details of chapter VI-A claimed by you along with supporting documentary evidence. 5.3 The petitioner filed replies dated 07.04.2023 and 11.04.2023 to the show cause notices dated 30.03.2023 and 31.03.2023 respectively along with supportive documents in support of claims made under Chapter VI A. The respondent, based on those replies, passed an order under Section 148 A (d) dated 13.04.2023, stating that it is a fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be set aside. However, this Court is not inclined to accept the contention of the petitioner for the reason that, the petitioner submitted replies to show cause notices, annexing certain documents and the respondent, after going through those replies and on through scrutiny of the documents, found some irregularities with regard to the genuineness of such documents, hence, they conducted a investigation and gathered certain informations, based on which, an order was passed under Section 148 A (d) of the Act. 5.5 Thus, the respondent passed such an order under Section 148 A (d) dated 13.04.2023, and issued consequential notice under Section 148 of the Act dated 13.04.2023, only based on the informations, which were gathered during the surp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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