9911796707
TMI Blog2025 (1) TMI 1410X X X X Extracts X X X X X X X X Extracts X X X X ..... d counsel for the petitioner and Mr.K.Parekh Kumar, learned Senior Standing Counsel for the respondents. 3. The learned counsel for the petitioner would submit that the petitioner is a charitable trust running a Medical College and Hospital. The petitioner's case was selected for scrutiny and notice under Section 143(2) of the Act was issued on 26.06.2023. A show cause notice was also issued on 12.02.2024 indicating that it was proposed to make an addition of Rs. 59,03,00,000/- in respect of the loan taken by the petitioner and an addition of Rs. 77,00,000/- in respect of the loan repaid by the petitioner. 4. The petitioner had filed a detailed reply to the said show cause notice vide its reply dated 19.02.2024 indicating satisfactory ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e order of assessment is an appealable order and therefore, the petitioner has an efficacious alternative remedy and this Court need not exercise its jurisdiction under Article 226 of the Constitution of India. He would further submit that necessary show cause notice has been served and a reply had been filed by the petitioner and thereafter, opportunity of personal hearing through 'video conferencing' was also given. Therefore, he would submit that there is no violation of principles of natural justice. 7. He would further submit that the claim of the learned counsel for the petitioner that the 'video conferencing' was an empty formality is contrary to the pleadings in the affidavit filed by the petitioner in support of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taken and repaid. This itself would mean that the said 'video conferencing' was not an empty formality. 11. Further, it is the case of the petitioner that had the first respondent called upon the petitioner to produce the documents to substantiate their claim, the same would have been produced. When a show cause notice had been issued on certain allegations, it is the duty of the recipient of such show cause notice to assail the same by producing relevant and necessary documents. 12. In the present case, the petitioner had not produced such relevant and necessary documents. The petitioner cannot expect the first respondent to call upon the petitioner to produce further documents, as the first respondent will not be aware of what ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
