Gorkha Security Services v. Govt. (NCT of Delhi)

M/S ARMOUR SECURITY (INDIA) LTD. vs. COMMISSIONER, CGST, DELHI EAST COMMISSIONERATE

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

…ates. 83. We shall now consider the contents of a show cause notice, bearing in mind the manner in which they facilitate the determination of the subject matter of the proceedings. In Gorkha Security Services v. Govt. (NCT of Delhi), reported in (2014) 9 SCC 105, this Court poignantly explained the cardinal principles behind the issuance of a show cause notice. It held that the service of a show cause notice is made in order to inform the noticee about the case that has been set up against him, which he has to meet. The relevant paragraphs have been supplied below: “Contents of the show-cause notice…

PRINCIPAL COMMISSIONER OF INCOME TAX ASANSOL KOLKATA vs. RAJESH JHUNJHUNWALA

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ements, report, not affording opportunity for cross examination etc. Lastly, it was contended that the investigation report which appears to be 51 (2005) 3 SCC 114 52 (2018) 7 SCC 443 53 (2014) 9 SCC 105 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 52 of 150 the basis of the entire matter was not given to the assessee in spite of specific request made by the assessee, that apart the genuineness of the documents which were placed by the assessee was never doubted by the assessing officer or the First Appellate Authority and those documents whe…

PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. SHRI MAHENDRA KUMAR PERIWAL

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ements, report, not affording opportunity for cross examination etc. Lastly, it was contended that the investigation report which appears to be 51 (2005) 3 SCC 114 52 (2018) 7 SCC 443 53 (2014) 9 SCC 105 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 52 of 150 the basis of the entire matter was not given to the assessee in spite of specific request made by the assessee, that apart the genuineness of the documents which were placed by the assessee was never doubted by the assessing officer or the First Appellate Authority and those documents whe…

PRINCIPAL COMMISSIONER OF INCOME TAX, SILIGURI vs. SRI SATYA NARAYAN SARIA

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ements, report, not affording opportunity for cross examination etc. Lastly, it was contended that the investigation report which appears to be 51 (2005) 3 SCC 114 52 (2018) 7 SCC 443 53 (2014) 9 SCC 105 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 52 of 150 the basis of the entire matter was not given to the assessee in spite of specific request made by the assessee, that apart the genuineness of the documents which were placed by the assessee was never doubted by the assessing officer or the First Appellate Authority and those documents whe…

PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. JEMISH SHAH

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ements, report, not affording opportunity for cross examination etc. Lastly, it was contended that the investigation report which appears to be 51 (2005) 3 SCC 114 52 (2018) 7 SCC 443 53 (2014) 9 SCC 105 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 52 of 150 the basis of the entire matter was not given to the assessee in spite of specific request made by the assessee, that apart the genuineness of the documents which were placed by the assessee was never doubted by the assessing officer or the First Appellate Authority and those documents whe…

PRINCIPAL COMMISSIONER OF INCOME TAX vs. MUKESH SARAOGI (HUF)

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ements, report, not affording opportunity for cross examination etc. Lastly, it was contended that the investigation report which appears to be 51 (2005) 3 SCC 114 52 (2018) 7 SCC 443 53 (2014) 9 SCC 105 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 52 of 150 the basis of the entire matter was not given to the assessee in spite of specific request made by the assessee, that apart the genuineness of the documents which were placed by the assessee was never doubted by the assessing officer or the First Appellate Authority and those documents whe…

PRINCIPAL COMMISSIONER OF INCOME TAX-12, KOLKATA vs. MUKTA AGARWAL

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ements, report, not affording opportunity for cross examination etc. Lastly, it was contended that the investigation report which appears to be 51 (2005) 3 SCC 114 52 (2018) 7 SCC 443 53 (2014) 9 SCC 105 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 52 of 150 the basis of the entire matter was not given to the assessee in spite of specific request made by the assessee, that apart the genuineness of the documents which were placed by the assessee was never doubted by the assessing officer or the First Appellate Authority and those documents whe…

PRINCIPAL COMMISSIONER OF INCOME TAX ,BURDWAN vs. BIJAYA TAH

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ements, report, not affording opportunity for cross examination etc. Lastly, it was contended that the investigation report which appears to be 51 (2005) 3 SCC 114 52 (2018) 7 SCC 443 53 (2014) 9 SCC 105 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 52 of 150 the basis of the entire matter was not given to the assessee in spite of specific request made by the assessee, that apart the genuineness of the documents which were placed by the assessee was never doubted by the assessing officer or the First Appellate Authority and those documents whe…

PRINCIPAL COMMISSIONER OF INCOME TAX, SILIGURI vs. PRAKASHO DEVI SARIA

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ements, report, not affording opportunity for cross examination etc. Lastly, it was contended that the investigation report which appears to be 51 (2005) 3 SCC 114 52 (2018) 7 SCC 443 53 (2014) 9 SCC 105 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 52 of 150 the basis of the entire matter was not given to the assessee in spite of specific request made by the assessee, that apart the genuineness of the documents which were placed by the assessee was never doubted by the assessing officer or the First Appellate Authority and those documents whe…

PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-1, KOLKATA vs. KRISHNA KUMAR PARSURAMKA

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ements, report, not affording opportunity for cross examination etc. Lastly, it was contended that the investigation report which appears to be 51 (2005) 3 SCC 114 52 (2018) 7 SCC 443 53 (2014) 9 SCC 105 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 52 of 150 the basis of the entire matter was not given to the assessee in spite of specific request made by the assessee, that apart the genuineness of the documents which were placed by the assessee was never doubted by the assessing officer or the First Appellate Authority and those documents whe…

PRINCIPAL COMMISSIONER OF INCOME TAX ASANSOL KOLKATA vs. RAKESH JHUNJHUNWALA

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ements, report, not affording opportunity for cross examination etc. Lastly, it was contended that the investigation report which appears to be 51 (2005) 3 SCC 114 52 (2018) 7 SCC 443 53 (2014) 9 SCC 105 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 52 of 150 the basis of the entire matter was not given to the assessee in spite of specific request made by the assessee, that apart the genuineness of the documents which were placed by the assessee was never doubted by the assessing officer or the First Appellate Authority and those documents whe…

PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. AAYUSH JHUNJHUNWALA

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ements, report, not affording opportunity for cross examination etc. Lastly, it was contended that the investigation report which appears to be 51 (2005) 3 SCC 114 52 (2018) 7 SCC 443 53 (2014) 9 SCC 105 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 52 of 150 the basis of the entire matter was not given to the assessee in spite of specific request made by the assessee, that apart the genuineness of the documents which were placed by the assessee was never doubted by the assessing officer or the First Appellate Authority and those documents whe…

PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL -1, KOLKATA vs. SURAJ SAHANA

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ements, report, not affording opportunity for cross examination etc. Lastly, it was contended that the investigation report which appears to be 51 (2005) 3 SCC 114 52 (2018) 7 SCC 443 53 (2014) 9 SCC 105 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 52 of 150 the basis of the entire matter was not given to the assessee in spite of specific request made by the assessee, that apart the genuineness of the documents which were placed by the assessee was never doubted by the assessing officer or the First Appellate Authority and those documents whe…

PRINCIPAL COMMISSIONER OF INCOME TAX-15, KOLKATA vs. SMT. BABITA AGARWAL

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ements, report, not affording opportunity for cross examination etc. Lastly, it was contended that the investigation report which appears to be 51 (2005) 3 SCC 114 52 (2018) 7 SCC 443 53 (2014) 9 SCC 105 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 52 of 150 the basis of the entire matter was not given to the assessee in spite of specific request made by the assessee, that apart the genuineness of the documents which were placed by the assessee was never doubted by the assessing officer or the First Appellate Authority and those documents whe…

PRINCIPAL COMMISSIONER OF INCOME TAX-18, KOLKATA vs. SRI VIKASH GOEL

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ements, report, not affording opportunity for cross examination etc. Lastly, it was contended that the investigation report which appears to be 51 (2005) 3 SCC 114 52 (2018) 7 SCC 443 53 (2014) 9 SCC 105 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 52 of 150 the basis of the entire matter was not given to the assessee in spite of specific request made by the assessee, that apart the genuineness of the documents which were placed by the assessee was never doubted by the assessing officer or the First Appellate Authority and those documents whe…

PR CIT 9, KOLKATA vs. MANISHA TIKMANI

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ements, report, not affording opportunity for cross examination etc. Lastly, it was contended that the investigation report which appears to be 51 (2005) 3 SCC 114 52 (2018) 7 SCC 443 53 (2014) 9 SCC 105 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 52 of 150 the basis of the entire matter was not given to the assessee in spite of specific request made by the assessee, that apart the genuineness of the documents which were placed by the assessee was never doubted by the assessing officer or the First Appellate Authority and those documents whe…

PRINCIPAL COMMISSIONER OF INCOME TAX-SILIGURI vs. SHEKHAR AGARWAL

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ements, report, not affording opportunity for cross examination etc. Lastly, it was contended that the investigation report which appears to be 51 (2005) 3 SCC 114 52 (2018) 7 SCC 443 53 (2014) 9 SCC 105 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 52 of 150 the basis of the entire matter was not given to the assessee in spite of specific request made by the assessee, that apart the genuineness of the documents which were placed by the assessee was never doubted by the assessing officer or the First Appellate Authority and those documents whe…

PRINCIPAL COMMISSIONER OF INCOME TAX 9, KOLKATA vs. PUSPA DEVI TIKMANI

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ements, report, not affording opportunity for cross examination etc. Lastly, it was contended that the investigation report which appears to be 51 (2005) 3 SCC 114 52 (2018) 7 SCC 443 53 (2014) 9 SCC 105 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 52 of 150 the basis of the entire matter was not given to the assessee in spite of specific request made by the assessee, that apart the genuineness of the documents which were placed by the assessee was never doubted by the assessing officer or the First Appellate Authority and those documents whe…

PRINCIPAL COMMISSIONER OF INCOME TAX-9, KOLKATA vs. GITESH TIKMANI

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ements, report, not affording opportunity for cross examination etc. Lastly, it was contended that the investigation report which appears to be 51 (2005) 3 SCC 114 52 (2018) 7 SCC 443 53 (2014) 9 SCC 105 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 52 of 150 the basis of the entire matter was not given to the assessee in spite of specific request made by the assessee, that apart the genuineness of the documents which were placed by the assessee was never doubted by the assessing officer or the First Appellate Authority and those documents whe…

PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. POOJA JHUNJHUNWALA

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ements, report, not affording opportunity for cross examination etc. Lastly, it was contended that the investigation report which appears to be 51 (2005) 3 SCC 114 52 (2018) 7 SCC 443 53 (2014) 9 SCC 105 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 52 of 150 the basis of the entire matter was not given to the assessee in spite of specific request made by the assessee, that apart the genuineness of the documents which were placed by the assessee was never doubted by the assessing officer or the First Appellate Authority and those documents whe…