AI Drafter 
TaxTMI 
TaxTMI 
2023 (11) TMI 46
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....s of the order dated 16.12.2022 are set forth hereafter: "1. The matter is taken up today once again as the order dated 28.07.2022 passed by the respondent/revenue under Section 148A(d) of the Income Tax Act, 1961 [in short, "the Act"] was discrepant. 1.1 The discrepancy in the aforementioned order concerns the bank account number of one Mr Ramesh Kumar Bagri maintained with IDBI Bank. 2. Mr C.S. Aggarwal, learned senior counsel, who appears on behalf of the petitioner, says that he has got yet another certificate titled "To Whom It May Concern" dated 15.12.2022 with respect to the other account number i.e., 264102000006354 indicated in the aforementioned order. 2.1 A copy of this communication has been h....
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.... 9. Mr Abhishek Maratha, who appears on behalf of the respondent/revenue, has placed before us the information received by the assessing officer i.e., Mr Sanjeev Bimbisariye. The following information was furnished to us by way of a tabular chart: Date F.Y. Inst Number Particulars Debit Amount Credit Amount Balance Account details 27.08.2014 2014-15 M106423 167129 TIRUPATI TRADING CORPORATION 100000 43,703.20 CR IDBI BANK - 264102000006 354 18.10.2014 2014-15 M38406 TIRUPATI TRADING CORPORATION 35084 28,70,921.80 CR IDBI BANK - 264102000006 354 04.11.2014 2014-15 M3818 T....
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....low: "GHAZIA/OPER/2022-23 15.10.2022 TO WHOM IT MAY CONCERN This is to certify that M/s Tirupati Trading Corporation (PAN - AADFT9155C) was maintaining the following three accounts during the financial year 2015-16 with our bank: S.no Account Number Account Type Branch 1 3111317955 Cash Credit Wrightganj, Ghaziabad 2 3145243754 Current account Wrightganj, Ghaziabad 3 3006562407 Current (Collection A/C) Wrightganj, Ghaziabad It is further certified that M/s Tirupati Trading Corporation has not made any payment into IDBI bank account no. 264102000006454 of Shri Ramesh Bagri of Rs. 17600000/- (Rs. One Crore Seventy Six Lakh Only) on 12.08.2015. In fact, it has not made ....
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....ned with it. 11.3. Insofar as the certificate dated 15.10.2022 is concerned, CBI makes the same assertion and goes on to confirm that the remittance was not made to the account number [i.e., 2641020000006454] said to be maintained by Mr Ramesh Bagri. 12. It is required to be noticed, as adverted to hereinabove, that there is a discrepancy between the account numbers of Mr Ramesh Bagri, wherein Rs. 1,76,00,000/- was allegedly received by him in AY 2016-17, in paragraphs 1 and 7.1. of the order dated 28.07.2022 issued under Section 148A(d) of the Act; while paragraph 1 sets out the account number as "2641020000006354", paragraph 7.1. of the same order sets out the account number as "2641020000006454". 12.1.....
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....ute during the pendency of the writ petition and the pending interlocutory application was disposed of. 3. The record shows that no counter-affidavit has been lodged with the Registry. However, Mr Abhishek Maratha, learned senior standing counsel, who appears on behalf of the respondent/revenue, has placed before us a hard copy of the counter-affidavit that has been prepared for being lodged with this court. 4. A perusal of paragraphs 3 and 4 of the counter-affidavit reveals that, concededly, a mistake has been made in triggering reassessment proceedings against the petitioner. For convenience, the said paragraphs are extracted hereafter: "3. Based on analysis of bank statements, it is submitted that verification has been mad....