2024 (2) TMI 1208

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....who appeared in this case: For the Petitioner: Mr. Abhishek Garg, Mr. Yash Gaiha and Mr. Ranesh Mankotia, Advocates For the Respondents: Ms. Shaguftha Hameed, Mr. Prateek Badhwar, Ms. Samridhi Vats, Advocates for Mr. Rajeev Aggarwal, ASC Ms. Sonu Bhatnagar, Senior Standing Counsel with Ms. Nishtha Mittal and Ms. Apurva Singh, Advocates for R-3 JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Issu....

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....ceived from the taxpayer despite sufficient and repeated opportunities which indicates that the taxpayer has nothing to say in the matter. 6. The observation in the impugned order dated 31.12.2023 is not sustainable for the reasons that the reply filed by the petitioner is a detailed reply. 7. The proper officer had to at least consider the reply on merits and then form an opinion whether the ex....