2024 (5) TMI 1025

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....hri Justice Vivek Jain For the Petitioner : Shri Aditya Chhajed-Advocate For the Respondents : Shri Siddharth Sharma - Advocate ORDER The petitioner has preferred this writ petition against the order dated 13.03.2024 passed by the Assessing Officer, Income Tax Department under Section 147 read with 144 read with Section 144 B of the Income Tax Act. 2. The primary contention of learn....

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....-2024 on 08-03.2024, but the assessee responded in a very unclear manner. The assessee simply submitted that the assessee made purchase from unbranded entities and made contention that these were exempted purchases. But, the entities from which purchase were made, were unregistered entities and the assessing officer has considered the reply made by the assessee on 08.03.2024. 3. In view of the ....

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....rusal of aforesaid conclusion would make it abundantly clear that the reply dated 08.03.2024 has not been considered by the assessing officer in any manner. 5. At this stage without making any observation on the merits of the case, we deem it appropriate to consider the present writ petition on the strength of ratio of Whirlpool Corporation Vs. Registrar of Trademarks, Mumbai (1998)8 SCC 1, Mag....