In Douceur Sportswear Mfg & Co. Pvt Ltd v. The Office Of The Assistant Commissionerof Income Tax 15(1)(2, the High Court (2023) dismissed the appeal. The decision went in favour of the Revenue.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
YUGANDHARASHARADPATIL
Digitally signedbyYUGANDHARASHARAD PATILDate:2023.06.0810:57:39 +0530
Yugandhara Patil
448-WP-44-2021.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION
WRIT PETITION NO. 44 OF 2021
Douceur Sportswear Mfg & Co. Pvt Ltd.
… Petitioner
Versus
The Office of the Assistant Commissionerof Income Tax 15(1)(2)
… Respondent
******
None for Petitioner.Mr. Akhileshwar Sharma a/w Ms. Shilpa Goel for Respondent-Revenue.
******
CORAM: K.R.SHRIRAM & M.M.SATHAYE JJ.
DATE : 6[th] JUNE 2023
P.C. :-
1.None for Petitioner. Prayer in the petition is limited todirection to Respondent to supply the reasons for reopening of theassessment under Section 147,148 of the Income Tax Act, 1961. Thematter also pertains to assessment year 2013-2014. The law in thisregard is quite clear as laid down by the Apex Court in GKNDriveshafts (India) Ltd. Vs. Income Tax Officer[1].
2.Petition dismissed.
[M.M.SATHAYE,J.]
[K.R.SHRIRAM, J.]
1(2002) 125 Taxman 963(SC)
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