9911796707
TMI Blog2024 (1) TMI 698X X X X Extracts X X X X X X X X Extracts X X X X ..... , 15166, 15167, 15170 & 15171 of 2023 - - X X X X Extracts X X X X X X X X Extracts X X X X ..... e statement were later retracted on 20.03.2020. Thereafter, notice under Section 148A(b) of the Income Tax Act, 1961 were issued to the respective petitioners. The petitioners have responded to the same and uploaded their reply on 15.04.2023, wherein they have asked for the documents based on which the statement were recorded. 5. It is submitted that the petitioners have not indulged in any trans ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Vs. S.Khader Khan Son, [2008] 300 ITR 157 (Mad) were placed by this Court. 7. It is submitted that the respondent has no authority to re-open the assessment based on the statement recorded during survey under Section 133A of the Income Tax Act, 1961. 8. The learned Standing Counsel for the respondent submits that the Writ Petitions are devoid of merits and submitted that all the Writ Petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 148A(b) of the Income Tax Act, 1961. 12. Considering the same, the impugned orders are quashed and the cases are remitted back to the respondent for passing a fresh order on merits. The respondent shall furnish documents and details called for by these petitioners within a period of four (4) weeks from the date of receipt of a copy of this order. The petitioner shall respond to not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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