2024 (12) TMI 1266

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....der or direction in the nature of certiorari, or any other appropriate writ, order or direction under Article 226/227 of the Constitution of India, quashing notice dated 08.08.2024 issued under section 148A (b) of the Act; b) Issue writ of certiorari or writ, order or direction in the nature of certiorari, or any other appropriate writ, order or direction under Article 226 / 227 of the Constitution of India quashing impugned order dated 31.08.2024 passed under section 148A (d) of the Act and notice dated 31.08.2024 issued under section 148 of the Act in the case of the Petitioner for assessment year 2018-19, and all actions/ proceedings consequential thereto; c) Grant ad-interim ex-parte stay on the reassessment proceeding....

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....p; (Ref. AGAE ZERO@17190/)         05-Jan-18 By Cash Receipt     4000000     (agst rtgs-1741)         08-Jan-18 By Cash Receipt     3000000     (agst rtgs-vkc j&k1741)         17-Jan-18 By Cash Receipt     33180     (agst cheq)         18-Jan-18 By I Disc Journal     143 18-Jan-18 By Cash Receipt     1800000     (AGST RTGS VKC 08/01/18)         22 -Fe....

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....tipulated period as the same was rejected with the observation that the petitioner had merely furnished documents for the entries in the ledger, which were made through banking channel. The AO concluded that the petitioner had failed to furnish a reply with respect to the entries mentioned in the ledger account as set out in the notice. 9. The impugned order also does not examine whether the entries made through the banking channel furnished by the petitioner correspond with the cash entries as is reflected in the ledger account that were disclosed in the notice. This is relevant as it is the case of the petitioner that the cash entries reflected in the ledger account were in fact payments made through banking channels. Even according to....