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TMI Blog2022 (3) TMI 1566X X X X Extracts X X X X X X X X Extracts X X X X ..... d to pass any appropriate writ, order or direction to direct the Respondent Authority to produce the complete records of the case for its kind perusal. 10.2 That, this Hon'ble Court may kindly be pleased to pass any appropriated writ, order or direction to quash and set aside the impugned notice dated 15.07.2021 issued by Respondent under Section 153C of the IT Act and declare the same as illegal and void; 10.3 That, this Hon'ble Court may kindly be pleased to pass any appropriated writ, order or direction to quash and set aside the impugned order dated 10.03.2022 passed by Respondent. 10.4 Any other relief or relief(s) which this Hon'ble Court may deem fit and proper in view of the facts and circumstances of the case, may also kindly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rnative remedy of filing an appeal before Appellate Authority. He places reliance upon the judgment passed by Hon'ble Supreme Court in case of Commissioner of Income Tax-III v. Calcutta Knitwears, Ludhiana reported in (2014) 6 SCC 444 and Super Malls Private Limited v. Principal Commissioner of Income Tax, 8, New Delhi reported in (2020) 4 SCC 581. 3. Per contra, Mr. Ajay Kumrani, learned counsel for the respondent would submit that as assessment order under the Act of 1961 has already been passed, petitioner is required to challenge the order by way of filing an appeal under Section 246A of the Act of 1961. Petitioner raised factual dispute of not recording of satisfaction by Assessing Officer who searched third person, which can very wel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has not supplied him satisfaction recorded by Assessing Officer, who searched third person. 6. When this Court put pin-pointed question to learned counsel for the petitioner that under which provision, satisfaction recorded by Assessing Officer who searched third person is to be supplied to Assessee, he submits that under the scheme of Act, Assessee is required to know the basis and reasons, on which, notice has been issued. Undisputedly, when Assessee has submitted an application before Assessing Officer, he supplied reasons recorded by him before issuance of notice under Section 153C of Act of 1961. 7. At this stage, Mr. Singhal would submit that as per his information, Assessing Officer who searched third person has not recorded the s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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