Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2020 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (3) TMI 1116 - HC - Income TaxUnexplained cash purchase - information received from the Customs Authorities - notice was issued for enhancement of income and served on the AR asking the assessee to give his explanation within 15 days, however, till date the assessee neither submitted the explanation nor requested for more time to submit the explanation - main contention of the learned counsel for the petitioner is that the second respondent, without applying his mind independently, has issued the impugned notice relying on the report of the Assessment Officer, which is arbitrary and illegal and on this score alone, the impugned notice is liable to be quashed - HELD THAT:- Considering the facts and circumstances of the case and having regard to the submissions now made by the learned counsel on either side, this Court permits the petitioner to submit the necessary objections to the second respondent, within a period of two weeks from the date of receipt of a copy of this order. On receipt of the same, the 2nd respondent shall consider the same and pass appropriate orders independently applying his mind, on merits and in accordance with law, after providing an opportunity of personal hearing to the petitioner, within a period of four weeks thereafter.
|