TMI Blog2023 (1) TMI 777X X X X Extracts X X X X X X X X Extracts X X X X ..... so averred that the proprietor of the petitioner concern is one Mr Deepak Dogra, who, along with Mr Himanshu Taneja, formed the partnership firm going by the same name, i.e., Bharat Agro Overseas (India). The petitioner also claims that communications were addressed on 31.03.2017, whereby the surrender and cancellation of the PAN allocated to the partnership firm was sought. This request, accor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R, J. (ORAL): CM No.55643/2022 1. Allowed, subject to the petitioner filing legible copies of the annexures, at least three days before the next date of hearing. W.P.(C) 17455/2022 CM No.55642/2022 [Application filed on behalf of the petitioner seeking interim relief] 2. Issue notice. 2.1. Mr Puneet Rai accepts notice on behalf of the respondents/revenue. 3. In view ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 148A(b) of the Act was not supplied to the petitioner. 5.1. Mr Rai says that he has obtained instructions to the effect that the Assessing Officer (AO) is not sure as to whether the material/information was supplied partially or wholly. 6. Given this position, the impugned order dated 30.07.2022 passed under Section 148A(d) of the Act and the consequential notice dated 30.07.2022 issued un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2017, whereby the surrender and cancellation of the PAN allocated to the partnership firm was sought. This request, according to the petitioner, was made once again on 27.02.2020. [See Annexure-3 appended on pages 69 and 70 of the case file]. 9. Mr Rai contests the position which is taken on behalf of the petitioner, both on facts and law. 10. Therefore, while dealing with the notice issued ..... X X X X Extracts X X X X X X X X Extracts X X X X
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