TMI Blog2022 (7) TMI 559X X X X Extracts X X X X X X X X Extracts X X X X ..... Vs. State of M.P. Ors. [ 1977 (3) TMI 178 - SUPREME COURT ] it has been held that the principles of natural justice cannot be petrified or fitted into rigid moulds. They are flexible and turn on the facts and circumstances of each case. Consequently, the questions that arise are whether there has been any unfair deal by the respondent? In the present instance, one of the alleged supplier of the petitioner, Mr.Baburam Samasi, has made a statement that he had not carried out the transactions with the petitioner which are appearing in his bank account with ICICI Bank Ltd. In view of the testimony of the supplier, this Court is of the opinion that the matter has to proceed further. Further, even if the documents now sought to be relied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Petitioner also seeks a direction to the Respondent No. 2 to reopen the income tax portal of the Petitioner Company and allow it three working days to file a reply to the show cause notice dated 20th May, 2022 and to restrain the Respondents from continuing any proceedings in pursuance to impugned order dated 29 th June, 2022 and impugned notice dated 30th June, 2022 during the pendency of the present writ petition. 2. Learned counsel for the Petitioner states that the impugned order has been passed by Respondent No.2 under Section 148A(d) of the Act without giving the Petitioner a reasonable time of two weeks to file its objection, as directed by the Supreme Court in Union of India Ors. vs. Ashish Aggarwal 2022 SCC Online SC 543 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assessing Officer. He states that out of abundant precaution, another set of clear and legible copies of the documents were provided to the Petitioner on 18th June, 2022. 6. Mr.Rai further states that the documents annexed by the Petitioner in the present writ petition at Annexure P-10 clearly shows that the bills relied upon by the Petitioner are fabricated inasmuch as they do not even mention the address and mobile number of the supplier. He states that even in the transportation bills, the consignor address has not been mentioned. 7. It is settled law that principle of natural justice is no unruly horse and no lurking land mine as held by Mr.Justice Krishna Iyer in Chairman, Board of Mining Examination and Chief Inspector of M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... you. However, in answer to Q. No. 9 you are denying the facts that you have carried out transactions in account number 019505500296. Please explain the discrepancy. Ans : I was approached by one Sri Prabhu Agarwal, resident of Udit Nagar, Near Malgodam Road, Rourkela who asked me to open bank accounts with the assurance that he will help me in getting orders for my proprietary concern R B Fabrication. Accordingly, I went with Sri Prabhu Agarwal and opened bank accounts in ICICI Bank Ltd, Bisra Road Branch, Rourkela. The ATM Card and Cheque book issued by the bank to me was taken from me by Sri Prabhu Agarwal as he told that he required the same for helping me in getting orders. All the cheque leaves were signed by me without en ..... X X X X Extracts X X X X X X X X Extracts X X X X
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