2018 (9) TMI 1563

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....71 of 2018 And R/TAX APPEAL NO. 1172 of 2018 - -<br>Income Tax<br>MR AKIL KURESHI AND MR B.N. KARIA, JJ. R/TAX APPEAL NO. 1173 of 2018 For The PETITIONER : MRS MAUNA M BHATT (174) ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. These Appeals arise in similar background. We may record facts from Tax Appeal No. 1166 of 2018. 2. Revenue is in appeal against the judgement of....

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....the search?" 3. Similar issues came up for consideration before this Court in case of The Principal Commissioner of Income Tax Rajkot-3 vs. Vrundavan Ceramics Pvt. Ltd. in Tax Appeal No. 82 of 2016 and connected appeals. These appeals were dismissed in following manner: "10. Having thus cleared the peripheral issues, we may examine the central question viz. did the Assessing Officer ha....

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....ition to confronting the assessee with the contents of the show-cause notice issued by the Excise department, the Assessing Officer has done little else. He of course called upon the assessee to respond to the allegations contained in the show-cause notice, to the statements and materials accompanying such show-cause notice. As noted, the assessee gave a brief reply denying the allegations and poi....

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.... yet to be verified. 12. Counsel for the assessees drew our attention to a judgement of Customs, Excise and Service Tax Appellate Tribunal in which, the order of adjudication passed in case of one of the ceramic units (not an assessee before us) by the Adjudicating authority came to be set aside. However, for the following reasons we do not wish to place any reliance on this judgement : ....