2011 (1) TMI 335

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.... JUDGMENT 1. Invoking the jurisdiction of this court under article 226 of the Constitution of India, the petitioner M/s. Ultra Marine Air Aids (P.) Ltd. Has prayed for issue of a writ of certiorari for setting aside the notice under section 148 of the Income-tax Act, 1961 dated January 28, 1987 on many a ground. 2. Pursuant to the reassessment notice the petitioner filed its return of inco....

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.... 143(2) has already been issued to you in response to which you had attended my office on April 20, 1987 and April 28, 1987. Now the case is fixed for hearing on May 5, 1987." 3. Mr. Prem Nath Monga, learned counsel for the petitioner has drawn our attention to annexure M, a notification dated August 20, 1981 by which K.M. Scientific Research Centre was accorded permission/approval under clause....

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.... Deputy Secretary to the Government of India" 4. Mr. Prem Nath Monga, learned counsel appearing for the petitioner-assessee has submitted that the initial notification contained in annexure M dated August 20, 1981 has been withdrawn by subsequent notification dated January 2, 1986 with retrospective effect from January 17, 1980. The factual position is not disputed by Ms. Rashmi Chopra, learn....