TMI Blog2021 (9) TMI 1461X X X X Extracts X X X X X X X X Extracts X X X X ..... cause notice - HELD THAT:- At Exhibit L to the petition is a copy of the reply to the show cause notice. In the said exhibit, a print out of the e-proceedings response acknowledgment from the Income Tax Department is also annexed which confirms that the reply to show cause notice alongwith various annexures have been submitted on 27th April 2021. Therefore, respondent no.3 has erred in stating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one Manoj Kumar, Income Tax Officer, Mumbai and affirmed on 12th August 2021, there is no denial of the fact that reply has been filed to the show cause notice. According to affiant, the Income Tax Business Application (ITBA) does not show any response of assessee to the notice. The least we would have expected the Officer, who has affirmed the affidavit, is to diligently go through the portals of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 prejudicial to petitioner. In the order, respondent no.3 has noted that a show cause notice alongwith draft assessment order was issued on 21st April 2021 but petitioner failed to provide any documentary evidence or even respond to the said show cause notice. At Exhibit L to the petition is a copy of the reply to the show cause notice. In the said exhibit, a print out of the e-proceedings resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vo consideration. The concerned authority may pass such order as he may deem fit in accordance with law. We will hasten to add, we have not made any observations on the merits of the case. 5 We have to note that in the affidavit in reply filed by one Manoj Kumar, Income Tax Officer, Mumbai and affirmed on 12th August 2021, there is no denial of the fact that reply has been filed to the show cau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at officers respondent no.3 are not truthful in filing their affidavit. Mistakes happen. It would, therefore, have been better if the concerned officer had accepted the error on their part and not filed an affidavit which, to put it mildly, is economical with truth. 6 A copy of this order be placed before the Commissioner of Income Tax (Judicial), Mumbai and also be circulated to all Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X
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