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TMI Blog2022 (6) TMI 1319X X X X Extracts X X X X X X X X Extracts X X X X ..... and Mr.Gaurav Tanwar, Advocates. For the Revenue : Mr.Abhishek Maratha, Sr.Standing Counsel JUDGMENT MANMOHAN, J (Oral): C.M.No. 37749/2022 Exemption allowed, subject to all just exceptions. Accordingly, the application stands disposed of. W.P.(C) No.12504/2022 & C.M.No.37748/2022 1. Present writ petition has been filed challenging the notice dated 18th May, 2022 issued under Section 148A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that names of none of the twenty-eight bogus entities from whom the Petitioner had allegedly purchased raw material were mentioned in the show cause notice. 4. He emphasises that in the relevant Assessment Year, the Petitioner had a turnover of about Rs.743 crores and had purchased raw material worth about Rs.442 crores. Consequently, learned senior counsel for the Petitioner contends that ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat to give effect to the objective of the scheme of Section 148A of the Act, the Assessing Officer must provide specific material and information to the Assessee in the notice issued under Section 148A(b) of the Act so that the Assessee can provide a meaningful response at the stage of inquiry under Section 148A proceedings. The following observation of this Court in its decision in Divya Ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny details, this Court is of the view that the Revenue by asking the Petitioner-Assessee to respond to the aforesaid vague show cause notice was virtually asking the Petitioner to search for 'a needle in a haystack'. 8. However, as learned counsel for the Respondent-Revenue now states that the Respondent shall supply all the relevant material documents and information in its possession, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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