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TMI Blog2024 (12) TMI 914X X X X Extracts X X X X X X X X Extracts X X X X ..... ng to the petitioner to file reply to the show cause notices dated 21.09.2022 and 27.09.2022 proposing to make additions as per the provisions of Section 144 (B) (1)(xvi) of the Act. Such exercise shall be completed within a period of Twelve weeks from the date of receipt of copy of this order. - HONOURABLE MR. JUSTICE BHARGAV D. KARIA AND HONOURABLE MR. JUSTICE D.N.RAY Appearance: For the Petitioner(s) No. 1: Ms Vaibhavi K Parikh (3238). For the Respondent(s) No. 2: Mr. Varun K. Patel (3802). For the Respondent(s) No. 1: Notice Served. ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned Senior Advocate Mr. Tushar Hemani with learned advocate Ms. Vaibhavi Parikh for the petitioner and learned Senior Standing Counse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. It appears that two show cause notices dated 21.09.2022 and 27.09.2022 were issued by the respondent-Assessing Officer proposing the addition to be made. However, as per the petitioner, the same were not received. The respondent-Assessing Officer passed the impugned order dated 29.09.2022 in absence of the reply of the petitioner. 7. Learned Senior Advocate Mr. Tushar Hemani for the petitioner submitted that the respondents have admitted about the non-service of notices dated 21.09.2022 and 27.09.2022 in the affidavit-in-reply. Learned advocate for the petitioner invited the attention of the Court to Para-3.6 of the affidavit-in-reply, wherein it is averred that the E-mails containing the show cause notices were bounced back and NeFAC U ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng a written reply claiming the capital gain in response to notice under section 143 (2) of the Act, wherein the due date was 14th July, 2021 to file his reply. No other documentary evidence/supporting documents have been filed in response to the notice issued u/s. 142 (1) of the Act dated 25.11.2021 calling various details. The petitioner in response to notice u/s. 142(1) issued on 20.08.2022 sought adjournment for ten days and in urn the adjournment was granted till 01.09.2022. The petitioner submitted his reply only on 04.09.2022. Subsequently, show cause notices were issued to the petitioner on 21.09.2022 and 27.09.2022 proposing to make additions/disallowances, however the petitioner has not made any reply in response to the show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X
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