2015 (4) TMI 1329

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....uv Agarwal, Rahul Agarwal. Counsel for Respondent : C.S.C., B. Agarwal, D. Awasthi, S. Chopra. ORDER Learned counsel for the petitioner is permitted to add the prayer for quashing of the order of the Commissioner dated 29.11.2008 during the course of the day. Heard Sri Dhruv Agarwal learned senior advocate assisted by Sri Nikhil Agrawal, Advocate for the petitioner and Sri Shambhu Chop....

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....cording to the petitioner the Apex Court in the case of Sahara India (Firm) V. CIT (2008) 300 ITR 403 (SC) has held that the order under Section 142(2A) of the Income Tax Act vis a vis a person with civil consequences and must necessarily be proceeded by a show cause notice. This logically leads to the conclusion that if cause is shown then there must be some reasons in the order directing spec....

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....Commissioner along with approval order of the Commissioner dated 29th December, 2008 cannot be legally sustained and are hereby quashed. Learned counsel for the deponent submits that in the case of A.T.S. Infrastructures Ltd. (supra) in paragraph No. 34 the Court has taken care of the period of limitation and the similar direction may be issued by this Court also. We accordingly while settin....