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2023 (7) TMI 1163 - BOMBAY HIGH COURTReopening of assessment - Bogus import activities of assessee - DR stated Petitioner has not even submitted any documentary evidence regarding import to refute the claim that imports were bogus - HELD THAT:- It is Petitioner’s case that whatever documents were required has been submitted. Instead of issuing vague notices, it would help Assessee also to effectively respond, if the notices are clearly worded and a list of what information/document is required is also sent to Assessee. There is no allegation that Petitioner has made any imports. Petitioner has not been even called upon to produce documents regarding any imports. Therefore, we wonder how could Respondent No. 1 make an allegation that Petitioner has not submitted any documentary evidence regarding imports to refute the claim that imports were bogus. We quash and set aside the order issued u/s 148A(d) of the Act and remand the matter for de-novo consideration.
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