2023 (2) TMI 464

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...., Mr Sumit Lalchandani, Mr C.S. Anand, Ms Ananya Kapoor and Mr Shiyam Yadav, Advs Respondent: Mr Sunil Agarwal, Sr. Standing Counsel and Mr Tushar Gupta, Jr. Standing Counsel with Mr Utkarsh Tiwari, Adv. ORDER RAJIV SHAKDHER, J. (ORAL): CM No.1848/2023 1. Allowed, subject to just exceptions. W.P.(C) 470/2023 & CM No.1847/2023 [Application filed on behalf of the petitioner seeking....

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....essment Year (AY) 2018-2019. 6. There are two principal grievances raised by Mr Salil Kapoor, who appears on behalf of the petitioner. 6.1 First, the statutory seven days' timeframe, which had to be accorded to file a reply has not been granted via notice dated 22.03.2022. 6.2 Second, the material available with the Assessing Officer (AO) which, apparently, has been passed on by the Inves....

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....he AO. 10. Mr Agarwal, on the other hand, relies upon the impugned order passed under Section 148A(d) of the Act to resist the petition. Mr Agarwal, however, cannot but accept, that the petitioner had to be granted a minimum of seven days to respond to the notice issued under Section 148A(b) of the Act. 11. Furthermore, given the fact, that it is completely unclear, at this juncture, as to w....

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....t rendered in Union of India v. Ashish Aggarwal (2022) 444 ITR 1 (SC). 15. The AO will grant hearing in the matter to the authorized representative of the petitioner. 15.1 For this purpose, the AO will issue a notice, fixing the date, time and venue. The AO will, however, be at liberty to carry out proceedings via video-conferencing (VC). 16. Needless to add, the AO will pass a speaking o....