TMI Blog2023 (3) TMI 451X X X X Extracts X X X X X X X X Extracts X X X X ..... k in DTA - violation of principles of natural justice - HELD THAT:- The present proceedings before this Court emanate from a letter dated 6.1.2020 which cannot be treated as a proper show cause notice. No reason or evidence to support the allegation has been brought on record by the respondent Department, in the letter. While the same has been collated, as per the contention of the learned auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sh Arora, Member (Judicial) For the Appellant : Shri Bipin Garg Ms. J. Kainaat, Advocates For the Respondent : Ms. Tamana Alam, Authorized Representative ORDER SOMESH ARORA When the matter was called, learned Advocate appearing for the party brought to the notice of the Court that the issue arises from a letter dated 6.1.2020 by which Department sought to withdraw the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt proceedings through Commissioner (Appeals) has come before this Court after the learned Commissioner (Appeals) confirmed in appeal the action proposed by aforesaid letter dated 6.1.2020 and ordered by original authority. It is also found that after the letter which was in the nature of administrative diktat was treated as show cause notice by the respondent Department, the Department also con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allegation has been brought on record by the respondent Department, in the aforesaid letter. While the same has been collated, as per the contention of the learned authorized representative subsequently after search, as allegedly certain discrepancies were found which indicated violations. It, therefore, appeared to the Department that the imputations in the letter dated 6.1.2020 were later on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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