TMI Blog2023 (4) TMI 115X X X X Extracts X X X X X X X X Extracts X X X X ..... the given address. There could be several reasons, as to why Balaji Enterprises was not found at the given address. What the AO is required to prima facie establish, is that the stand of the petitioner, which is that it had obtained supply of the readymade garments from the aforementioned entities was false. AO has not done his due diligence in that behalf. Therefore, according to us, the best way forward would be to set aside the order dated 28.03.2022 passed under Section 148A(d), and the consequential notice of even date i.e., 28.03.2022 issued u/s 148A(b) of the Act concerning AY 2018-19. - W.P.(C) 3797/2023 - - - Dated:- 27-3-2023 - HON'BLE MR JUSTICE RAJIV SHAKDHER AND HON'BLE MS JUSTICE TARA VITASTA GANJU Pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vided by Dev Sales Corporation is Rs.61,34,006/-. The cumulative value of these accommodation entries is thus Rs.2,05,90,186/-. 5. Concededly, the petitioner had filed its reply vis- -vis the Section 148A(b) notice. 6. Inter alia, the petitioner had submitted, that it is in the business of exporting readymade garments, which are sourced locally. It is asserted by the petitioner, that it had not taken accommodation entries from the aforementioned entities. The petitioner s case is, that it had purchased readymade garments from the aforementioned entities, and exported the same. 6.1 The petitioner avers, that against the exports made, it had claimed duty drawback, which was provided by the concerned authority. 6.2 Besides other do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 28.03.2022 issued under Section 148A(b) of the Act concerning AY 2018-19. It is ordered accordingly. 10.1 The AO will, however, have liberty to carry out a de novo exercise. Before the AO proceeds further, he will examine the documents placed on record by the petitioner, with regard to the receipt of readymade garments from the aforementioned entities, and their consequential exports. 10.2 Needless to say, in case the AO furnishes further material to the petitioner, an opportunity will be given to the petitioner s authorized representative to respond to the same. The AO will also grant a personal hearing to the authorized representative of the petitioner. 11. The writ petition is disposed of in the aforesaid terms. 12. Parties ..... X X X X Extracts X X X X X X X X Extracts X X X X
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