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2022 (4) TMI 1190

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..... erjee, Advocates. Respondents Through: Mr. Ruchir Bhatia, standing counsel for the Revenue. JUDGMENT MANMOHAN, J (Oral): 1. Present writ petition has been filed challenging the order dated 30th March, 2022 passed under Section 147 read with Section 144B of Income Tax Act, 1961 (hereinafter referred to as the 'Act'), notice of demand under Section 156 and also penalty proceeding initiated under .....

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..... e Limited. He states that details of the said report were never provided to the Petitioner. He submits that the Petitioner had not been granted a fair hearing and the Respondents had proceeded with a pre determined mind. 4. Learned counsel for the Petitioner states that the Petitioner never worked in the company i.e. M/s Aurochem BuildProp Private Limited and therefore the alleged finding that Pe .....

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..... itioner has not been able to show to this Court that the Petitioner had, at any stage, asked for a report filed by the Resolution Professional before the NCLT. 7. Consequently, the present writ petition along with pending applications are disposed of with liberty to the Petitioner to raise all his defences and submissions before the Appellate Authority as well as in appropriate forums/courts. The .....

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