TMI Blog2020 (11) TMI 321X X X X Extracts X X X X X X X X Extracts X X X X ..... he impugned show cause notices all dated 21.09.2020 - HELD THAT:- It is settled law that a show cause notice can be challenged through a writ petition, only, if it has been issued without authority under law. In the case on hand, the petitioner has admittedly challenged the show cause notices issued by the respondent. Admittedly, no final orders have been passed by the respondent. The apprehensio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RDER These writ petitions have been filed challenging the impugned show cause notices issued in respect of three assessment years namely 2017-2018, 2018-2019 and 2019-2020. 2. Heard Mr.B.Brijesh Kishore, learned counsel for the petitioner. Mrs.J.Padmavathi Devi, learned Special Government Pleader accepts notice on behalf of the respondent. 3. By consent of both parties, these writ petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt-B of the notices dated 20.05.2020, issued under Section 74 (5) of the Act, on 05.06.2020. Thereafter, on receipt of the said reply, the respondent has sought for a clarification from the petitioner on 18.08.2020. The petitioner has also clarified the queries raised by the respondent by his reply dated 09.09.2020, along with supporting documents. It is the contention of the petitioner that arbit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said replies, the impugned show cause notices have been sent to the petitioner. As observed earlier, while passing final orders, pursuant to the impugned show cause notices, all the objections raised by the petitioner in his reply dated 05.06.2020 09.09.2020, as well as the supporting documents placed by him before the respondent will have to be necessarily considered. 7. This Court is of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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