9911796707
TMI Blog2024 (7) TMI 593X X X X Extracts X X X X X X X X Extracts X X X X ..... petition, the petitioner assails an assessment order dated 25.05.2023 relating to assessment year 2017-18. The petitioner is engaged in the business of trading in dyes and chemicals. Pursuant to the surprise conducted at the premises of the petitioner on 27.10.2022, certain defects were pointed out with regard to the difference between the Input Tax Credit (ITC) availed of by the petitioner in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ints out that the petitioner had requested for an adjournment of the personal hearing, but that the assessing officer proceeded to issue the assessment order. Pursuant to the assessment order, learned counsel also points out that the bank account of the petitioner in the Kotak Mahindra Bank was attached and that monies were appropriated therefrom. 3. Mr. C. Harsha Raj, learned Additional Governme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hearing, and thereafter issue a fresh assessment order within a maximum period of two months from the date of receipt of a copy of this order. In view of the assessment order being quashed, the order of attachment of the petitioner's bank account stands raised. The amounts appropriated prior to the issuance of this order shall abide by the outcome of the remanded proceedings. 6. W.P. No. 581 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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