2024 (4) TMI 272

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....Advocates who appeared in this case: For the Petitioner: Mr. Rajesh Jain, Mr. Virag Tiwari, Mr. Ramashish and Ms. Tanya Saraswat, Advocates. For the Respondents: Mr. Sahaj Garg, SPC for R-1. Mr. Rajeev Aggarwal, ASC with Mr. Prateek Badhwar, Ms. Shaguftha H. Badhwar, Ms. Samridhi Vats, Advocates for R-2. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 30.12.20....

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....r each of the heads. 3. The impugned order, however, after recording the narration, records that the reply uploaded by the taxpayer is incomplete, not supported by adequate documents, unclear and unsatisfactory. 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 supported by adequate docume....

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.... has erred in adding the same towards the demand even though the amount already stands paid. 6. The observation in the impugned order dated 30.12.2023 is not sustainable for the reasons that the reply filed by the Petitioner is a detailed reply. Proper Officer had to at least consider the reply on merits and then form an opinion. He merely held that the reply is incomplete, not supported by rel....

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....ply furnished by the Petitioner as incomplete, not supported by adequate documents, unclear and unsatisfactory. Proper Officer is directed to intimate to the petitioner if any details/documents, as may be required to be furnished by the petitioner. Pursuant to the intimation being given, petitioner shall furnish the requisite explanation and documents. Thereafter, the Proper Officer shall re-adjud....