TMI Blog2022 (12) TMI 800X X X X Extracts X X X X X X X X Extracts X X X X ..... he is not paying heed to his request and the reply while passing an order u/s 148A(d) would amount to this being a mere ordeal - HELD THAT:- As emphatically urged that there is not a single entry or transaction with Ganpati Textile or the search person. Issue Notice returnable on 19.12.2022. By way of interim relief, it is directed that the process of assessment shall continue with the coopera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the petitioner has taken accommodation entries totaling to the tune of Rs.10,677/- from the entity Ganpati Textile controlled by the search person for the Assessment Year 2018-19 and these being a non-genuine entries, a notice on 14.03.2022 was issued to the present petitioner under Section 148A(b) of the IT Act, which was replied to by the petitioner vide its submission dated 23.03.2022 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... if, has got the informations he is not paying heed to his request and the reply while passing an order under Section 148A(d) would amount to this being a mere ordeal. 4.1 It is emphatically urged that there is not a single entry or transaction with Ganpati Textile or the search person. 5. Issue Notice returnable on 19.12.2022. By way of interim relief, it is directed that the process of ass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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