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2022 (11) TMI 1411 - KARNATAKA HIGH COURTRecovery proceedings - addition u/s 68 - whether petitioner was duly intimated about the proceedings and show-cause notices received? - HELD THAT:- As the respondents have proceeded to pass the impugned order on the premise that the petitioner has not submitted his response/reply or documents to the show-cause notices. In this regard, in the light of the specific assertion on the part of the petitioner that the said notices were not received by him, though the said contention is opposed by the respondents, by adopting a justice oriented approach and to provide one more opportunity to the petitioner to submit his reply to the show-cause notices along with the documents in support of his claim we deem it just and appropriate to set aside the impugned order and remit the matter back to the respondent for reconsideration afresh in accordance with law. Applicability of E-Assessment Scheme, 2019 - As in view of findings above that the impugned assessment order deserves to be set aside and the matter be remitted back to the respondents for reconsideration afresh, the issue / question regarding the requirement of following the scheme in respect of the proceedings, which were initiated after to coming into force of the said Scheme of 2019 may not be relevant for adjudication of present petition. In so far as the contention urged by the petitioner, the judgment of the Apex Court in the case of the Orissa Corporation [1986 (3) TMI 3 - SUPREME COURT] it is needless to state that after providing an opportunity to the petitioner to submit its reply and documents to the aforesaid show-cause notices, the respondents would necessarily have to follow the procedure prescribed in law bearing in mind the judgment and other judgments of the Apex Court rendered in relation to Section 68 of the Income Tax Act, 1961.
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