TMI Blog2021 (4) TMI 1234X X X X Extracts X X X X X X X X Extracts X X X X ..... e matter would require consideration. Revenue's counter-affidavit, in this behalf, will be relevant. This is especially so, as Mr. Anand vehemently argues that the issues that arise in other writ petitions, to which a reference has been made to by Mr. Vohra, do not overlap with those, that have been raised in the instant petition. It would, therefore, be in the interest of both parties t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M APPL. 15355/2021 2. Mr. Ajay Vohra, learned Senior Counsel, who appears on behalf of the petitioner, says that the impugned assessment order which is passed under the provisions of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (in short, 2015 Act ) is flawed. 2.1 According to Mr. Vohra, apart from anything else, the petition raises issues concer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is stated that although the time was short, the petitioner furnished his reply on 26.03.2021. 2.5 In sum, it is Mr. Vohra's submission that sufficient opportunity was not given prior to passing of the impugned assessment order dated 31.03.2021. 2.6 Besides this, Mr. Vohra says that issues which have arisen in the present petition are also issues that have arisen in other writ petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 's counter-affidavit, in this behalf, will be relevant. This is especially so, as Mr. Anand vehemently argues that the issues that arise in other writ petitions, to which a reference has been made to by Mr. Vohra, do not overlap with those, that have been raised in the instant petition. 4.2. It would, therefore, be in the interest of both parties to file, at least, the grounds taken in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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