2024 (7) TMI 233

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..... Prashanth Kiran, Government Advocate (T) ORDER The petitioner assails an order dated 29.12.2023 on the ground that a reasonable opportunity was not provided to contest the tax demand on merits. 2. The petitioner is engaged in the wholesale trade of textiles. A detailed notice was issued on 27.09.2023 citing certain defects in the books of account for the assessment period 2017-2018. Suc....

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....tioner. In these circumstances, he contends that sufficient opportunity was provided to the petitioner. 5. On perusal of the impugned order, it is evident that an audit was conducted and that an audit report dated 22.09.2023 was issued. It is also clear that an intimation and show cause notice preceded the impugned order. In these circumstances, the petitioner cannot be absolved of responsibili....