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TMI Blog2024 (12) TMI 869X X X X Extracts X X X X X X X X Extracts X X X X ..... o SCN issued by the 4th Respondent - non-consideration of the Petitioner s plea - violation of principles of natural justice - HELD THAT:- It appears that the petitioner did not file a clear reply to the show-cause notice dated 21 September 2023. However, the Petitioner did point out to the fourth Respondent that a Petition was filed to challenge the show-cause notice. It is not required to go int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NDRA JAIN, JJ. For the Petitioner: Mr. Bharat Raichandani a/w Aman Mishra i/by UBR Legal,. For the Respondent State: Ms. Jyoti Chavan, Addl. Govt. Pleader. ORAL ORDER:- 1. Heard learned counsel for the parties. 2. Rule. The rule is made returnable immediately at the request of and with the consent of learned counsel for the parties. 3. This Petition challenges the show-cause notice dated 21st Sept ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CC 657 and Murli Industries Limited Vs. Assistant Commissioner of Income Tax in Writ Petition No.2948 of 2021 decided on 23rd December 2021 by this Court. Ms Chavan learned Addl. Govt. Pleader states that these decisions might be distinguishable and would not apply to the facts of the present case. 5. It appears that the petitioner did not file a clear reply to the show-cause notice dated 21 Septe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he facets of natural justice. 7. Accordingly, we set aside the impugned order dated 28th December 2023 without relegating the Petitioner to avail of the alternate remedy given in the peculiar facts and the breach of natural justice. 8. The matter is now remanded to the 4th Respondent. The Petitioner, if so wishes, should file a detailed response within two weeks from today, raising all permissible ..... X X X X Extracts X X X X X X X X Extracts X X X X
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