2024 (1) TMI 754

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ratrika Roy, Adv. For the Respondent : Mr. Prithu Dudheria, Adv. ORDER 1. This intra-court appeal filed by the writ petitioner is directed against the order dated 8.6.2023 in WPO/1096/2023. In the said writ petition, the appellant had challenged the order passed by the assessing officer dated 13.4.2023 under Section 148A(d) of the Income Tax Act, 1961 (the Act) relating to the assessment year 2....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nd submitted their reply dated 31.3.23, apart from denying the allegation made against them. They requested to furnish those documents, information, enquiry and/or credential information which has been relied on by the department and reserved their right to make further objection as soon as the documents are supplied to them. Thereafter, another notice was issued under Section 148A(b) of the Act e....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r. Therefore, it is contended that by speculation it cannot be said that the purchases made by the assessee are bogus or fake. Further the assessee stated that the document provided by the department are neither relevant nor does it indicate any bogus purchases made by them and in the document there is no whisper about the assessee that any income has escaped assessment. 3. Once again, the assess....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....g and also be given liberty to furnish additional documents to support their stand. For the above reasons, the order impugned in the writ petition dated 13.4.23 passed under section 148A(d) of the Act is directed to be treated as a notice under Section 148A(b) of the Act and assessee be directed to file further objection along with supportive documents and on receipt of the further objection and s....