Court : Gujarat
Decided on : Feb-05-2016
Cav Judgment M.R. Shah 1. As common question of law and facts arise in this group of petitions, they are heard, decided and disposed of by this common judgement and order. 2. Special Civil Application No. 1623 of 2015 : By way of Special Civil Application No.1623 of 2015 under Article 226 of the Constitution of India, the petitioner -assessee M/s.Tata Teleservices has prayed for the following reliefs : ” (A) Your Lordships may be pleased to declare the impugned Summons dated 9/12/2014, impugned Notices dated 18/12/2014 and impugned Letters dated 18/12/2014, 29/12/2014 and 12/1/2015 issued by the respondent No. 2 are barred by limitation and be pleased to strike down the same as being wholly without jurisdiction; (B) Your Lordships may be pleased to issue a writ, order or directions in the nature of certiorari or any other writ, order or direction of like nature, to call for, examine the records in relation to and quash the impugned Summons dated 9/12.2014, impugned Notices dated ...
Tag this Judgment!Court : Gujarat
Decided on : Jan-05-2016
Akil Kureshi, J. 1. These petitions arise in common background. They have been heard together and would be disposed of by this common judgment. For convenience, we may refer to the facts arising in SCA No. 17307 of 2015. 2. The petitioner is a company registered under the Companies Act. For the Assessment Year 2011-12, the petitioner filed return of income on 17.10.2011 declaring nil income. Such return was processed under Section 143(1) of the Income Tax Act, 1961 ("the Act" for short) and thus accepted without any scrutiny. The Assessing Officer later on issued impugned notice dated 02.03.2015 under Section 148 of the Act seeking to reopen the assessment of the petitioner for the said Assessment Year 2011-12. He supplied to the petitioner the reasons recorded for issuing such notice, which read as under: ” "In this case, on verification of records, it is found that the Assessee is a Private Ltd. Company engaged in the business of Manufacturing of Ceramic Tiles. On the basis of ...
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