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2022 (4) TMI 1190 - HC - Income TaxValidity of national faceless assessment u/s 144B - Petitioner states that the entire proceeding is based on the report of the Resolution Professional filed in NCLT, wherein it is wrongfully alleged that the Petitioner had received from 636 investors in M/s Aurochem Buildprop Private Limited and Petitioner never worked in the company i.e. M/s Aurochem BuildProp Private Limited and therefore the alleged finding that Petitioner had received huge amount from the investors of the said company, which is a group company of M/s Earth Infrastructure Limited, is frivolous & fabricated - HELD THAT:- Having perused the paper book, this Court finds that the Master Data Record of the company filed by the Petitioner itself shows that the Petitioner has been an authorized signatory of the company since 25th July, 2016 and continues to be so. The Petitioner in his reply dated 30th December, 2021 has taken a defence that he was appointed as a ‘fake manager’ on 25th July, 2016. Keeping in view the aforesaid, this Court is of the view that the present petition involves disputed questions of fact as well as allegations of fraud and forgery – which cannot be decided in writ jurisdiction. In any event, the Petitioner has not been able to show to this Court that the Petitioner had, at any stage, asked for a report filed by the Resolution Professional before the NCLT.
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