2022 (8) TMI 208

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Salil Kapoor with Ms. Ananya Kapoor, Mr. Tarun Chanana and Mr. Sumit Lal Chandani, Advocates. Respondents Through: Mr. Kunal Sharma, Sr. Standing Counsel for the Revenue. J U D G M E N T MANMOHAN, J (Oral): C.M.No.33396/2022 Exemption allowed, subject to all just exceptions. Accordingly, the application stands disposed of. W.P.(C) No.11338/2022 & C.M.No.33395/2022 1. Prese....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ome of the Petitioner at Rs.6,41,76,500/-. He points out that one of the points for selecting the Petitioner's case for scrutiny was 'Business Purchases' and after analysing the documents submitted by the Petitioner, no additions were made by the Assessing Officer on account of business purchases. 3. Learned counsel for the Petitioner states that the impugned show cause notice dated 16t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....es raised by the vendors. He points out that the credit claimed by the Petitioner has not been rejected. 4. Learned counsel for the Petitioner states that the impugned order dated 30th March, 2022 under Section 148A(d) of the Act merely relies on an alleged report prepared against the assessee company. He emphasizes that no such report was ever furnished to the Petitioner. 5. Issue notice. M....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....w cause notice as well as the impugned order under Section 148A(d) of the Act are based on distinct and separate grounds. 8. The show cause notice primarily states that "it is seen that the Petitioner has made purchases from certain non-filers". However no details or any information of these entities was provided to the Petitioner. It is not understood as to how the Petitioner was to know which....