2024 (3) TMI 52

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....se: For the Petitioner: Mr. Rakesh Kumar and Mr. P.K. Gambhir, Advocates. For the Respondents: Mr. Rajeev Aggarwal, ASC with Ms. Samridhi Vats, Advocate for R-1 and 2. Mr. J.K. Tripathi, Advocate for R-3. JUDGMENT (SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 29.12.2023, whereby the show cause notice dated 26.09.2023, proposing a demand against the petitioner has been di....

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.... and tax non-payers. To the said show cause notice, a detailed reply dated 13.12.2023 was furnished by the petitioner giving full disclosures under each of the heads. 4. The impugned order, however, after recording the narration, records that the reply uploaded by the taxpayer is not satisfactory. It merely states that "neither the taxpayer nor their representative appeared for personal hearing d....

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....ly held that no proper reply/explanation has been received which ex-facie shows that proper officer has not even looked at the reply submitted by the petitioner. 7. Further, if the Proper Officer was of the view that reply is incomplete and further details were required, the same could have been sought from the petitioner, however, the record does not reflect that any such opportunity was given t....