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2023 (8) TMI 1073 - MADRAS HIGH COURTFaceless assessment - contention of the petitioner is that the information sought for by the 1st respondent was very bald and vague - according to the petitioner effective opportunity was not granted to the petitioner - HELD THAT:- It is seen that the petitioner is the Primary Agricultural Credit Society (PACS) and the society is formed for lending loans to the members who are farmers and the income is only from interest through lending business. The petitioner has submitted the details of its transaction in the annexures submitted along with the reply. On receipt of the reply the respondent has directed the petitioner to the submit the name and address along with PAN numbers of the members. The contention of the petitioner is that there are 3000 members and it is voluminous documents and hence the petitioner was is seeking personal hearing to produce the register manually. The respondent submitted since it is faceless assessment the request of the petitioner cannot be entertained. The petitioner further submitted since the society is lending money to farmers, the farmers may not have PAN numbers. The petitioner society may provide the PAN numbers where ever it is available and indicate where ever it is not available. This Court is of the considered opinion that the petitioner ought to be granted one more opportunity to produce the register and to produce the other particulars sought for by the respondent. Therefore, impugned order is set aside. The petitioner is directed to reply to the notice, dated 16.11.2022, within a period of two weeks from the date of receipt of a copy of this order. Thereafter, the respondents shall fix the date of personal hearing as per law.
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