2023 (1) TMI 276

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....ya Jain And Mr Gaurav Tanwar, Advs. Respondent: Mr Shailendra Singh, Adv. ORDER RAJIV SHAKDHER, J. (ORAL): CM No.38313/2022 1. Allowed, subject to just exceptions. W.P.(C) 12641/2022 & CM No.38312/2022 [Application filed on behalf of the petitioner seeking interim relief] 2. We find from the record, that a formal notice has not been issued in the writ petition. 3. Issue not....

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.... The record shows, that the central allegation against the petitioner is, that he is a beneficiary of the accommodation entries provided by "Atul Tyagi Group of Gurugram." 6.1 The respondent/revenue has alleged, that the petitioner has received an accommodation entry amounting to Rs.1,51,50,061/-. 7. The petitioner, in response to the notice issued under Section 148A(b) of the Income Tax Act....

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....not entered into any transaction with any person or entity, given the fact that it stood dissolved, as noticed above, on 21.01.2008. 10. We may point out, that there is a flaw in the manner in which the petition has been framed. 10.1 The petition has been filed in the name of the dissolved partnership firm, whereas it should have been filed by the individuals, who are partners of the dissolv....

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.... of the Act. 13.1 It is ordered accordingly. 14. The partners of the petitioner i.e., Mr Abhishek Sahai and Mr Ajit Sahai and/or their authorized representatives will appear before the concerned assessing officer on 09.01.2023, at 11:00 AM. 14.1 The concerned assessing officer will furnish the material in his possession to the aforementioned partners, and afford them an opportunity to hav....