Delhi HC set aside Section 148A(d) order passed without considering reply of Assessee – directs de novo exercise

Ashok Kumar Garg Vs ACIT (Delhi High Court)

According to the petitioner, although the amount of alleged bogus purchase bills has been quantified as Rs.24,10,705/- the amount in issue is only Rs.13,73,503/-. It is, thus, the petitioner’s case that Rs.10,37,202/- has been wrongly included.

Mr Puneet Rai, learned senior standing counsel, who appears on behalf of the respondents/revenue, on the other hand, cannot but accept that since the reply was on record, the impugned order wrongly notes

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