2022 (4) TMI 1332

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....sal, Mr. Udaibir Singh Kochar, Ms. Tanya Aggarwal and Mr. Aditya Bakshi, Advs Respondents Through: Mr. Zoheb Hossain, Sr. Standing counsel with Mr. Vipul Agrawal and Mr. Parth Semwal, Advs. J U D G M E N T MANMOHAN, J (Oral): CM APPL.19469/2022 (exemption) Exemption allowed, subject to all just exceptions. Accordingly, the application stands disposed of. W.P.(C) 6427/2022 & CM....

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....sel for the petitioner states that by way of the said show cause notice running into 92 pages, the petitioner was directed to provide various documents for the first time during the assessment proceedings. He states that the said documents were never asked for by the respondent No.1 at any earlier point of time during the assessment proceedings. He emphasises that the respondent No.1 had prior in ....

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.... was issued at the fag end of March as the petitioner had not furnished adequate response to the four show cause notices dated 10th December, 2021, 22nd December, 2021, 7^th February, 2022 and 17th February, 2022 under Sections 142(1) of the Income Tax Act, 1961. 5. Mr. Zoheb Hossain, learned counsel for Revenue also states that despite receipt of the notice dated 22nd March 2022, the petitione....

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....2nd March, 2022 in the peculiar facts of the present case was not sufficient. It is pertinent to mention that the show cause notice dated 22nd March 2022 runs into 92 pages and is accompanied by the deposition of certain individuals which were not provided to the petitioner prior thereto. 9. Consequently, in the peculiar facts of the present case, the impugned assessment order dated 31st March ....