2025 (2) TMI 1098

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ent : Mr. S. Mishra, Advocate (Standing Counsel) ORDER 1. Mrs. Roy Choudhury, learned advocate appears on behalf of petitioner and submits, impugned is proceeding initiated against petitioner for financial year 2019-20. She draws attention to scrutiny report dated 23rd March, 2021 to show allegation was overstatement of Input Tax Credit (ITC) at Rs. 9,00,982/- 2. She submits, prior to impugned ....