2025 (1) TMI 209

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..... rnished. Sub-section (3) says, in case no satisfactory explanation is furnished, the proper officer may initiate appropriate action under, inter alia, section 73. Initiation of the proceeding under section 73 was clearly without jurisdiction. Impugned order is set aside and quashed. Petitioner s said reply dated 29th July, 2021 is to be dealt with under section 61 and thereafter revenue can procee .....

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..... h July, 2021 furnished by her client with reference to the referred communication. As such, revenue could not have proceeded under section 73 without considering her client s reply. She seeks interference. 2. Mr. Mishra, learned advocate, Standing Counsel appears on behalf of revenue and submits, the proceeding in which petitioner was asked to furnish reply was under section 61. Even though procee .....

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