TMI Blog2024 (2) TMI 928X X X X Extracts X X X X X X X X Extracts X X X X ..... y by the petitioner - HELD THAT:- Perusal of the impugned order indicates that though it has been recorded in it that reply of the assessee has been considered, but there is no reference with respect to reply and documents filed by the petitioner and there is no consideration with respect to supplementary/additional reply filed by the petitioner. So far as plea of the respondents that suppleme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assing a speaking and reasoned order. - HON BLE MR. JUSTICE VIVEK SINGH THAKUR AND HON BLE MR. JUSTICE SANDEEP SHARMA, JUDGE. For the Petitioner: Mr. Vishal Mohan, Senior Advocate, alongwith M/s Vikram Thakur, Praveen Sharma, Shubham Sood, Satyam Aneja and Aditya Sood, Advocates. For the Respondents: Mr. Vinay Kuthiala, Senior Advocate, alongwith Mr. Diwan Singh Negi, Advocate. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner is that details furnished alognwith reply (Annexure P-5), indicating that income/transactions shown in notice Annexure P-4 have already been accounted for in the Books of Account of the Company including profit and loss account and Balance Sheet, have not been taken into consideration by the respondent-authority and supplementary reply (Annexure P-6) filed on 03.04.2023 has also not be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om the document (Annexure R-1) filed by the respondents themselves with their reply wherein at Sl. No. 13 it has been clearly reflected that on 03.04.2023 reply from the assessee was filed. 7. In aforesaid facts and circumstances, it is apparently clear that concerned authority has neither considered reply filed alongwith documents nor supplementary reply filed on 03.04.2023 by the petitioner. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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