TaxTMI 
TaxTMI 
2024 (3) TMI 1129
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....ocate with Mr. S. Sethi and M. G. Sethi, Advocates. For the Respondents: Mr. Harpreet Singh, Sr. Standing Counsel with Ms. Suhani Mathur and Mr. Jatin Kumar Gaur, Advocate Ms. Avshreya Pratap Singh Rudy, SPC with Ms. Usha Jamnal, Advocate for UOI Mr. Rajiv Aggarwal, ASC JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 30.12.2023, whereby the impugned Show Cause Notice....
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.... a detailed reply 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 tax payer is not clear and satisfactory. It merely states that "The taxpayer filed their reply. On scrutiny of the same, it has been observed that the same is not acceptable as incomplete, not duly ....
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....an opinion whether the reply was unsatisfactory. He merely held that the reply is incomplete, not duly supported by adequate documents and is not clear and unsatisfactory which ex-facie shows that Proper Officer has not applied his mind to the reply submitted by the petitioner. 6. Further, if the Proper Officer was of the view that reply is unsatisfactory, incomplete and not duly supported by ade....