TMI Blog2023 (2) TMI 126X X X X Extracts X X X X X X X X Extracts X X X X ..... d procedure of law and in complete breach of directions issued by the Hon ble Apex Court in GKN Drive Shafts (India) Ltd. [ 2002 (11) TMI 7 - SUPREME COURT] . Noticing the fact that much water has flown after the objections were raised against the notice of reopening was issued and as the petitioner is already before the Appellate Authority, this Court does not deem it appropriate and detain this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he notice dated 27.03.2021 issued by the respondent No.1 for assessment year 2013-14 and the assessment order dated 30.03.2022 passed by the respondent, on the ground of the same being arbitrary, discriminatory and in violation of principles of natural justice. 2.1 The petitioner is engaged in the business of manufacturing of Dyes and Dyes intermediates and trading in chemicals. It filed its re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e reasons raised two issues (a) claim of service tax on export sales commission and (b) buyback of 12.50 lakhs fully paid equity shares. Objections were raised to the said notice, wherein it pointed out that the reopening was beyond the period of four years and there being no failure on the part of the assessee to disclose fully and truly all material facts necessary and as all issues have been al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by it. 5. We also have heard learned advocate Mr.Nitin Mehta for the petitioner, who submits that the petitioner to protect his own right has filed an appeal, however, the fact remains that the base order, which is in challenge before the Appellate Authority, is passed without following the required procedure of law and in complete breach of directions issued by the Hon ble Apex Court. Notici ..... X X X X Extracts X X X X X X X X Extracts X X X X
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