2023 (6) TMI 1524

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....: Mr. R. A. Dada, Sr. Advocate with Mr. Sashi Talsiyan and Mr. P. C. Tripathi For the Respondent : Mr. N. C. Mohanty P.C:- After the Petitions were heard for some time, Mr. Dada, sought leave of the Court to withdraw both the Petitions with liberty to raise all grounds before the Assessing Officer. 2 One of the primary grievance which was raised during the argument was that the As....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ether the portion which don't appear on the page, are redacted portion or poor photo copies. 5 Therefore, we dispose the Petitions with the liberty as prayed for, with the following directions:- (i) Respondent No.1 shall provide a legible copy of the documents relied upon for his conclusion that there were reasons to believe tax has escaped assessment including a copy of the order pass....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... is no escapement of income and why there should not be any re-opening of Petitioner's assessment; (iv) Within eight weeks of receiving further submission, Respondent No.1 shall pass an Assessment Order. Before passing such Assessment Order, personal hearing shall be given to Petitioner, notice whereof shall be communicated atleast five working days in advance. If the Assessing Officer is....