In Deputy Commissioner Of Income Taxcentral Circle 8 (3) And Ors v. Amit B. Borkar, Jj, the High Court (2021) dismissed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Digitallysigned byGAURIGAURI AMITGAEKWADAMITDate:GAEKWAD2021.11.3011:55:28+0530
IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION
WRIT PETITION NO.3396 OF 2019
Nakshatra Vimleshkumar Mehta
….Petitioner
V/s.
Deputy Commissioner of Income TaxCentral Circle 8 (3) and Ors.
….Respondents
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Mr. Devendra H. Jain for petitioner.Mr. Sham V. Walve a/w. Mr. Pritish Chatterjee for respondents-Revenue.
----
CORAM : K.R. SHRIRAM &
AMIT B. BORKAR, JJ.
DATED : 29[th] NOVEMBER 2021
P.C. :
1This is a petition filed under Article 226 of the Constitution ofIndia impugning a notice date 27[th ]March 2019 issued under Section 148 ofthe Income Tax Act, 1961 (the said Act) informing petitioner thatrespondents have reasons to believe that petitioner's income chargeable to
tax for Assessment Year 2012-2013 has escaped assessment within themeaning of Section 147 of the said Act.
2
We have perused the reasons for reopening dated 7[th] June 2019
with the assistance of Mr. Jain. We do not find any error in the exercise ofjurisdiction by respondents.
3Therefore, petition dismissed.
(AMIT B. BORKAR, J.)
(K.R. SHRIRAM, J.)
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