2022 (7) TMI 559

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....eptions. Accordingly, the applications stand disposed of. W.P.(C) No.10307/2022 & C.M.No.29718/2022 1. Present writ petition has been filed challenging the order dated 29^th June, 2022 passed by the Respondent No. 2 under Section 148A(d) of the Income Tax Act, 1961 (hereinafter referred to as the 'Act') and notice dated 30th June, 2022 issued by the Respondent No.2 under Section 148 of the Act for the Assessment Year 2013-14. Petitioner also seeks a direction to the Respondent No. 2 to reopen the income tax portal of the Petitioner Company and allow it three working days to file a reply to the show cause notice dated 20th May, 2022 and to restrain the Respondents from continuing any proceedings in pursuance to impugned order dated ....

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.... However, he states that the Petitioner Company received an email from the Respondent No.2 intimating that the impugned order has already been passed on 29th June, 2022 under Section 148A(d) of the Act. 5. Per contra, Mr.Puneet Rai, learned standing counsel for the Respondents-Revenue, who appears on advance notice, states that at the initial stage itself, legible copies of the documents were provided to the Petitioner by the Assessing Officer. He states that out of abundant precaution, another set of clear and legible copies of the documents were provided to the Petitioner on 18th June, 2022. 6. Mr.Rai further states that the documents annexed by the Petitioner in the present writ petition at Annexure P-10 clearly shows that the bill....

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....ccount number 019505500296 in the name of R B Fabrication being shown to you and confirm that the transactions appearing therein were carried out by you. Ans: No, I have not carried out the transactions which are appearing in the bank account statement mentioned above i.e. 019505500296 with ICICI Bank Ltd. Q.10 Please refer to your answer to Q. No. 8 wherein you have stated that the accounts mentioned therein belong to you. However, in answer to Q. No. 9 you are denying the facts that you have carried out transactions in account number 019505500296. Please explain the discrepancy. Ans: I was approached by one Sri Prabhu Agarwal, resident of Udit Nagar, Near Malgodam Road, Rourkela who asked me to open bank account....