2021 (5) TMI 604

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....g Counsel for respondent nos. 2 and 3/Revenue. Mr. Shahan Ulla, Advocate for respondent no.1/UOI. O R D E R [Court hearing convened via video-conferencing on account of COVID-19] CM APPL. 16298/2021 1. Allowed, subject to just exceptions. CM APPL. 16299/2021 2. The prayer made in the captioned application is to grant exemption from filing notarized affidavits along with the writ petition. Th....

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....her writ petitions that are pending adjudication before this Court. Our attention, in this context, has been drawn to Annexure P-17 collectively. 5.1 To be noted, in this matter, an assessment order has already been passed. The impugned assessment order is dated 31.03.2021. 5.2 The petitioner has taken the position that much prior to the Black Money (Undisclosed Foreign Income and Assets) and Im....

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.... 6.1 It is Mr. Hossain's submission that this aspect of the matter stands covered against the petitioner in view of the judgement of the Supreme Court rendered in Union of India vs. Gautam Khaitan, 2019 (10) SCC 108. 6.2 Insofar as the knowledge of the AO is concerned, it is the case of the revenue that it became aware of the foreign asset, said to have been held by the petitioner, via the Fo....