2024 (3) TMI 57

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.... For the Petitioner: Mr. Rakesh Kumar and Mr. P.K. Gambhir, Advocates. For the Respondents: Mr. Ram Kumar, Advocate for R-1. Mr. Rajeev Aggarwal, ASC for R-2 and 3. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 29.12.2023, whereby the show cause notice dated 24.09.2023, proposing a demand against the petitioner has been confirmed and a demand of Rs. 11,12,00....

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....d show cause notice, a detailed reply dated 25.10.2023 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 "As per the provision of Sec 75(4) an opportunity of personal hearing was also afforded to the taxpayer and....

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....ortal." The Proper Officer has opined that the reply is unsatisfactory. 5. The observation in the impugned order dated 29.12.2023 is not sustainable for the reasons that the reply filed by the petitioner is a detailed reply. 6. Proper officer had to at least consider the reply on merits and then form an opinion whether the explanation was sufficient or not. He merely held that no proper repl....

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....t furnished the requisite details. Proper Officer is directed to intimate to the petitioner details/documents, as maybe required to be furnished by the petitioner within a period of one week from today. On such intimation being given, petitioner shall furnish the requisite explanation and documents within one week thereof. Thereafter, the Proper Officer shall re-adjudicate the show cause notice wi....