TMI Blog2022 (6) TMI 1319X X X X Extracts X X X X X X X X Extracts X X X X ..... al notice issued u/s 148A(b) within three weeks enclosing all the relevant/incriminating information/material/documents. The Petitioner shall file its response to the said supplementary notice within three weeks. AO is directed to pass a fresh order u/s 148A(d) in accordance with law within six weeks thereafter. With the aforesaid directions, present writ petition along with pending application stands disposed of. - W.P.(C) 12504/2022 - - - Dated:- 1-9-2022 - Hon'ble Mr. Justice Manmohan And Hon'ble Ms. Justice Manmeet Pritam Singh Arora For the Petitioner : Mr.Ramesh Singh, Sr.Advocate with Ms.Shreya Jain and Mr.Gaurav Tanwar, Advocates. For the Revenue : Mr.Abhishek Maratha, Sr.Standing Counsel JUDGMENT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntends that there has been violation of principles of natural justice as the Petitioner has been denied an effective opportunity to rebut the information available with the Asseesing Offcer. 5. Mr.Abhishek Maratha, learned Senior Standing Counsel for the Respondnet-Revenue, who appears on advance notice, states that the Petitioner has received accommodation entries from Raj Trading Company, which is one of the twenty-eight bogus entities maintained by Sh.Deepak Nanjyani. He also states that the Revenue is in possession of bank details of Raj Trading company. In fact, today in Court, he has handed over to learned counsel for the petitioner a copy of the email written by Income Tax Officer (Inv.) Raipur to Assistant Commissioner of Income ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ver, 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 impugned order passed under Section 149A(d) of the Act as well as the notice issued under Section 148 of the Act dated 22nd July, 2022 are set aside with a direction to the Respondent- Revenue to issue a supplementary notice in pursuance to the initial notice issued under Section 148A(b) of the Act, within three weeks enclosing all the relevant/incriminating information/material/documents. The Petitioner shall file its response to the said supplementary notice within three weeks. The Assessing Officer is directed to pass a fresh order under Section 148A(d) in accordance wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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