TMI Blog2023 (3) TMI 414X X X X Extracts X X X X X X X X Extracts X X X X ..... ersonal hearing to the authorized representative of the petitioner. For this purpose, the AO will issue a notice, which will set forth the date and time of the hearing. - W.P.(C) 2115/2023 & CM APPL. 8006/2023 - - - Dated:- 17-2-2023 - HON'BLE MR JUSTICE RAJIV SHAKDHER AND HON'BLE MS JUSTICE TARA VITASTA GANJU Petitioner Through: Mr Anand Kiran Chaudhary, Adv. Respondent Through: Mr Sanjay Kumar, Sr. Standing Counsel with Ms Hemlata Rawat, Adv. RAJIV SHAKDHER, J.: (ORAL) 1. Issue notice. 1.1 Mr Sanjay Kumar accepts notice on behalf of the respondent/revenue. 2. In view of the directions that we propose to pass, Mr Kumar says that no counter-affidavit is required to be filed at this stage. 3. Accor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssment vis- -vis the petitioner was on. 9. The petitioner, at that stage itself, had furnished information to the following effect: (i) One, the statutory liabilities amounting to Rs. 11,64,73,919/- had been paid and liquidated. (ii) Second, the petitioner had not claimed deduction qua these statutory liabilities. 10. In sum, the argument was, that Section 43B of the Act was not applicable, given these circumstances. 11. We notice, that in the Section 148A(d) order i.e., the order dated 30.07.2022, the defense taken by the petitioner that the statutory liability stood liquidated, as has been noticed. However, after having noticed the response of the petitioner, the Assessing Officer (AO) reached a conclusion, without de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act. 10. In light of the above facts and on the basis of material available on records, it is decided that the case of M/s. ALANKAR APARTMENT PVT LTD, PAN (AAACA0091N) is a fit case for issuing notice u/s 148 of the I.T. Act, 1961 for A.Y 2017-18 . 13. In our opinion, this is not a satisfactory disposition of the response filed by the petitioner; in particular, having regard to the fact that the petitioner claims that relevant evidence in the form of challans was placed, both at the time of initial scrutiny assessment and thereafter. 14. Accordingly, the impugned order dated 30.07.2022 passed under Section 148A(d) and the consequent notice of even date i.e., 30.07.2022 issued under Section 148 of the Act are set aside. 15. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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