2025 (1) TMI 1627
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.... (Standing Counsel) and A. Kedia, Advocate (Junior Standing Counsel), for the Respondent. ORDER Mr. Kar, Learned Senior Advocate appears on behalf of petitioner and submits, under challenge is order dated 31st December, 2023. Purported adjudication was on allegations based on audit report. He draws attention to discussion and findings in the order to submit, non-application of mind is appare....
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.... query from Court, Mr. Mishra submits, he cannot improve on impugned order. We accept submission made on behalf of petitioner that it is apparent there was non-application of mind. There is indication it was so considering the time it was made on the last date of the extended time. 4. In the circumstances, we think fit to interfere. 5. Impugned order is set aside and quashed. 6. Mr. Kar s....
TaxTMI
TaxTMI