2023 (6) TMI 1410

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.... For the Petitioner : Mr.Dharan Gandhi For the Respondents : Mr. Ajeet Manwani a/w Ms. Samiksha Kanani ORDER WRIT PETITION NO. 6410 OF 2022 1. The petitioner is aggrieved by notice dated 31/03/2021 issued under Section 148 of the Income Tax Act, 1961 ('the Act') and the order dated 22/02/2022 rejecting petitioner's objections. 2. Though various grounds have been raised, two groun....

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....ed that in paragraph 4 of the impugned order, it has been stated "From the perusal of ITR, it is not established that the gross receipts of the assessee are in Cash", but this allegation has not been raised in the reasons recorded for reopening. Mr. Gandhi also submitted that in the same paragraph 4 of the impugned order, it is stated "Hence, the source of cash deposits amounting to Rs. 85,94,597/....

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....dent No. 4. Hence, no comments are being offered." 6. Therefore, on this ground alone, the impugned order dated 22/02/2022 is required to be quashed and set aside, which we hereby do. 7. At the same time, without making any observations on merits of the matter and keeping open all rights and contentions of petitioner, the matter be remanded to the Jurisdictional Assessing Officer (JAO) who s....

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.... 3 days from the personal hearing. 11. Petition disposed. 12. Petitioner's statement that petitioner shall co-operate and will not seek any adjournment unless the notice is not given in accordance with our directions above is accepted. WRIT PETITION NO. 3410 OF 2022 WITH WRIT PETITION NO. 6411 OF 2022 WITH WRIT PETITION NO. 3428 OF 2022 13. Mr. Gandhi states that identical ....