2024 (5) TMI 598

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....arat Raichandani a/w Mr. Aman Mishra i/b UBR Legal. For the Respondent No. 2 : Mr. Eshaan Saroop i/b Mr. Vikas T. Khanchandani. PC : 1. Petitioner is impugning a notice dated 28th March 2023 issued under Section 148A (b) of the Income Tax Act, 1961 ("the Act"), order dated 4th May 2023 passed under Section 148A (d) of the Act and the notice also dated 4th May 2023 issued under Section 148....

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....that simply furnishing copies of purchase invoices, E-way Bill, Transport Bill and payment made through banking channels are not sufficient to substantiate that the transaction made by Assessee company with EMI Transmission Ltd. is genuine. According to him, because the Directorate General of GST, Mumbai has identified one Curzen Infraprojects Pvt. Ltd. (formerly known as Blue Sea Commodities) was....

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....nnot be a sale. 7. In the circumstances, we hereby quash and set aside the impugned order dated 4th May 2023 and remand the matter for denovo consideration. The matter will be considered by the Jurisdictional Assessing Officer ("JAO"), who will be other than Lehandas Arjun Janbandhu, who passed the impugned order. Consequentially, the notice dated 4th May 2023 issued under Section 148 of the Ac....