TMI Blog2014 (10) TMI 93X X X X Extracts X X X X X X X X Extracts X X X X ..... ection and the petitioner has received the same only on 22.05.2014. However, the authority without even waiting for the time granted for filing the objections by the petitioner had passed the impugned order on 06.06.2014. Hence, the same is liable to be set aside and accordingly, it is set aside. However, the petitioner is directed to approach the respondent and file its objections within one week ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee on the files of the respondent. According to the petitioner, their place of business was inspected by the enforcement wing officers on 05.12.2013 and based on the inspection report, the respondent issued show cause notices for the assessment years 2012-13 and 2013-14 stating that the petitioner has effected purchases from various dealers and made sale to the same dealers with huge numbe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cause notices dated 06.05.2014, which was received by the petitioner only on 22.05.2014 granting fifteen days time to the petitioner to file its objections. The grievance of the petitioner is that the fifteen days time for filing the objections came to an end on 06.06.2014. The petitioner approached the respondent and filed its objections, but the authority refused to receive it; but passed the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4, instead of passing the same on 07.06.2014. Accordingly, he would submit that the matter may be remitted back to the respondent for considering it afresh. 6. I have considered the submissions made on either side. 7. A perusal of the records would show that the authority had issued the show cause notices on 06.05.2014 granting fifteen days time to file its objection and the petitioner has r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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