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2018 (1) TMI 1515

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..... the date of notice - also the petitioner has not filed any reply to the impugned SCN - HELD THAT:- Petition is dismissed holding that the provision of Section 26 of the Act, 1988 is complete code in itself providing ample opportunities to the assessee concerned, and apart from that there is remedy of appeal available to the petitioner. Looking to the fact that the petitioner has not filed his .....

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..... ) by the Initiating Officer, Assistant Commissioner of Income Tax (Benami Prohibition) Bhopal. Shri Sanjay Lal, learned counsel for the respondent No.1 has submitted that in identical matter i.e. WP No.10280/2017 filed by one Kailash Assudani has already been dismissed by the Single Judge of this Court and in appeal also the order of the learned Single Judge has been confirmed by the D .....

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..... 17 filed by one Kailash Assudani challenging the show cause notice of similar nature has dismissed the petition holding that the provision of Section 26 of the Act, 1988 is complete code in itself providing ample opportunities to the assessee concerned, and apart from that there is remedy of appeal available to the petitioner. The order passed by the learned Single Judge of this Court in WP No.102 .....

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..... Benami nature of the property in accordance with law. In view of the aforesaid, this petition is bound to follow the same fate as that of writ petition No.10280/2017. However, looking to the fact that the petitioner has not filed his reply till date, liberty is granted to the petitioner to file his reply before the adjudicating authority and take all such plea of law and facts as .....

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