2022 (6) TMI 1343

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..... Dibanath Dey For the Respondent : Mrs. Smita Das Dey ORDER T.S. Sivagnanam J.: With the consent of either of the parties, the writ petition being WPA 7824 of 2022 is treated as on day's list and taken up for disposal alongwith the instant appeal. This appeal has been filed by the writ petitioner challenging the order dated 05.05.2022 passed by the learned single Judge while directing the af....

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....ated 12.03.2022 was issued. By the said notice the assessee was informed that the assessment is to be reopened. The assessee had submitted reply dated 16.03.2022 enclosing the copy of the ledger, copy of the bank statements, details regarding the interest paid, how the loan was repaid, the amount of brokerage was paid and contended that the transactions they have made with M/s. Ambala Trafin Priv....

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....2019 etc. If that is so, the appellant should have full information so as to enable them to give effective reply. This having not done, this court is of the view that the principles of natural justice have been violated and the appellant should be afforded with an opportunity to put forth their contention. In the light of the above, the order dated 30.03.2022 under Clause (d) of Section 148A of t....