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2015 (2) TMI 1313

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..... ssment order has been passed. Writ petition is allowed. The impugned order is set aside. The matter is remitted for fresh consideration to the respondent. See SRI SURESH KUMAR KOTHARI (HUF) VERSUS INCOME TAX OFFICER, BANGALORE [ 2015 (1) TMI 1426 - KARNATAKA HIGH COURT ] - W.P.No.39370/2014(T-IT) - - - Dated:- 2-2-2015 - Mr. B.S. Patil, J. Shri.Vinay V For The Petitioner. Shri. Jeevan J Neeralgi For The Respondent. ORDER Sri. Jeevan Neeralgi, standing counsel for the revenue is directed to take notice for respondent. 2. It is submitted by the counsel for the petitioner that similar questions raised in WP No.39373/2014 has been considered and disposed of by this court on 29.1.20 .....

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..... act. Therefore, the amount in a sum of ₹ 6,36,465/- had to be recorded as income escaped assessment . 5. The same basis was adopted in the matter involved in the connected writ petitions wherein, this court after referring to various contentions of the learned counsel and provisions of law and also to the judgment of the Delhi High court has set aside the order impugned therein. 6. This court has made the following observations in paragraph 6 to 8 in W.P.No.39373/2014: 6. Thus, it is apparent that without furnishing a copy of the statement stated to have been given by Mukesh Choksi and without notifying the petitioner regarding basis of the transaction that petitioner is said to have entered into with .....

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..... nity of fair hearing by providing copy of the statement and related details regarding the alleged share amount, I am of the view that the matter requires to be re-considered by the respondent by providing fair and reasonable opportunity of hearing to the petitioner and by furnishing the details/copy of the statement based on which the impugned assessment order has been passed. 7. In the light of the above, following the said reasoning, this writ petition is also allowed. The impugned order is set aside. The matter is remitted for fresh consideration to the respondent. Respondent is directed to furnish copy of the statement of the said Mukesh Choksi to petitioner and provide him fair and reasonable opportunity of being heard and t .....

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