9911796707
TMI Blog2023 (8) TMI 1073X X X X Extracts X X X X X X X X Extracts X X X X ..... thy For the Petitioner : Mr.D.Shanmugaraja Sethupathi For the Respondents : Mr.N.Dilipkumar ORDER This writ petition is filed for writ of Certiorari, to quash the impugned assessment order, dated 15.12.2022, issued by the 1st respondent. 2. The 1st respondent had initiated e-proceeding under Faceless Assessment Scheme and issued notice, dated 27.07.2022 under section 142(1) of the Income Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed details. Hence, further notice, dated 16.11.2022, was issued, calling upon the petitioner to submit further details to the queries listed under: "1. Name and complete address with PAN of the members to whom you are providing credit facilities and accepting loans. 2. Details of Receipts/deposits and Disbursement statement as on 31.03.2021 3. Details of Interest earned and accrued as on 31. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner was vehemently opposed by the respondents by stating that in spite of two opportunities by way of notice and show cause notice for the proposed variation, dated 16.11.2022 and 29.11.2022, the petitioner cannot state that opportunity was not granted. For which the petitioner submitted that the Society is having more than 3000 members and it has voluminous records and the records could not be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the petitioner to the submit the name and address along with PAN numbers of the members. The contention of the petitioner is that there are 3000 members and it is voluminous documents and hence the petitioner was is seeking personal hearing to produce the register manually. The respondent submitted since it is faceless assessment the request of the petitioner cannot be entertained. The petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X
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