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2023 (4) TMI 115 - HC - Income TaxReopening of assessment - Validity of notice u/s 148A - principal allegation levelled against the petitioner is, that it is a beneficiary of accommodation entries provider - HELD THAT:- GSTIN of the supplier is adverted to in the first column of the document placed before us. The GSTIN referred to therein matches with the GSTIN placed on the invoices issued by Balaji Enterprises and Dev Sales Corporation. The impugned order passed under Section 148A(d) of the Act does not deal with this aspect of the matter. AO primarily proceeds against the petitioner, based on the fact that Balaji Enterprises was not found at the given address. There could be several reasons, as to why Balaji Enterprises was not found at the given address. What the AO is required to prima facie establish, is that the stand of the petitioner, which is that it had obtained supply of the readymade garments from the aforementioned entities was false. AO has not done his due diligence in that behalf. Therefore, according to us, the best way forward would be to set aside the order dated 28.03.2022 passed under Section 148A(d), and the consequential notice of even date i.e., 28.03.2022 issued u/s 148A(b) of the Act concerning AY 2018-19.
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