TMI Blog2023 (8) TMI 1307X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment which was not furnished earlier. It was furnished only after the disposing of the petitioner's objection for reopening the assessment, after the order was passed. The reason for reopening of the assessment also does not make it clear as to whether the amount was deposited in the petitioner's account or in the account of the said M/s. Novateur Electricals and Digital Systems Private Limited. The impugned order is set aside and the case is remitted back to the respondents to pass a speaking order within a period of 45 days from the date of receipt of a copy of this order. - HON'BLE MR. JUSTICE C. SARAVANAN For Petitioner : Mr. Suhrith Parthasarathy For Respondents : Mr. V. Mahalingam Senior Standing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order disposing the petitioner's objection for reopening the assessment. 6. He would therefore submit that after disposal of the objection to reopen the assessment, the respondents have issued a draft Show Cause Notice under Section 144 of the Income Tax Act, 1961. By which time, the petitioner has also furnished certificate from ICICI bank on 14.03.2021, whereby, it has been confirmed that the petitioner is not an account holder of Account No. 602205046271 and that the said account stands in the name of M/s. Novateur Electrical and Digital Systems Private Limited. 7. It is submitted that the respondents are required and also furnished a link for personal hearing along with the notice issued under Section 144 of the Income Tax Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deposited in the petitioner's account or in the account of the said M/s. Novateur Electricals and Digital Systems Private Limited. 11. Considering the above, the impugned order is set aside and the case is remitted back to the respondents to pass a speaking order within a period of 45 days from the date of receipt of a copy of this order. 12. Needless to state, before passing such order, the petitioner shall be heard. Liberty is given to the petitioner to file any reply/additional representation, if any, within a period of 15 days from the date of receipt of a copy of this order. 13. This writ petition is allowed with the above observations. No costs. Consequently, connected writ miscellaneous petitions are closed. - - Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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