2022 (11) TMI 262

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.... impugning an Assessment Order dated 31st December 2021 on various grounds. One of the principal ground raised is that in the impugned order observations and allegations about fake invoices and fake forms have been made against petitioner but show cause notice issued was without any of these allegations and without any details. Therefore, the order has been passed without giving an opportunity to ....

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....or claimed or recorded in an incorrect manner. It was duty of respondent to have given all the details to petitioner. Ms. Vyas stated that when petitioner attended personal hearing on 11th November 2019 the details were provided. In our view that procedure adopted is totally incorrect. Every show cause notice issued by respondents in future shall contain every detail required to effectively respon....

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....and set aside. Respondent No.3 may issue a fresh show cause notice to petitioner containing every detail by which Respondent No.3 feels tax is sought to be evaded by not recording or recording in an incorrect manner or petitioner has claimed or deducted incorrectly. Such a show cause notice shall be issued within two weeks of receiving a copy of this order. Petitioner shall file detailed reply w....