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2021 (5) TMI 290 - HC - Income TaxAssessment u/s 153C - denial of natural justice - statement of Mr. Prasesh Arya, Chief General Manager of the JBM Group of companies, qua which search was being carried out under Section 132 of the Act, was not furnished - HELD THAT:- As perused the record, the petitioner has, according to us, at least at this stage, established a prima facie case in his favour concerning infraction of the principles of natural justice by the revenue. The record shows that the petitioner was served with only an extract of the statement made by Mr. Prasesh Arya. Mr. Sharma, in this behalf, when queried, submitted that the crucial part of the statement was furnished to the petitioner, and therefore, the petitioner can have no grievance. Even if we assume that, the stand taken by Mr. Sharma is sustainable, what concerns us at this stage, is the absence of any material furnished to the petitioner, which would link Mr. Mathur to him. In our view, the matter requires further examination.Accordingly, issue notice. Mr. Sharma accepts service on behalf of the revenue. Counter-affidavit will be filed within four weeks. Rejoinder thereto, if any, will be filed before the next date of hearing.
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