2022 (7) TMI 1318

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....shu Kr. Ray, For the State : Mr. Smita Das De ORDER T.S. Sivagnanam, J. By consent of the parties the appeal and the application are taken up for hearing together. We have heard Mr. Ray, learned Advocate for the appellant and Mrs. De, learned Advocate, for the State respondents. The appeal and the writ petition are taken up for disposal. The appellant has approached the writ c....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d that the details of the information and enquiry, if conducted, are enclosed with the notice in Annexure A. On receipt of the notice, the assessee found there was no attachment as Annexure A. Therefore, the assessee submitted his response through e-proceedings on 21.03.2022 pointing out that they have not been furnished the annexure said to have been appended to the notice under Section 148A(b) d....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ion 148A(b) of the Act. It is surprising to find that in the said order the officer has furnished information which is running to more than seven paragraphs. This information was not furnished to the assessee at the first instance and what was appended to the notice dated 21.03.2022 was only case related information details. Therefore, this court is convinced that there has been violation of princ....