2015 (1) TMI 1019

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.... For The Respondent : Mr. Rakesh Thapliyal, Asst. Solicitor General of India appearing, Mr. Hari Mohan Bhatia, Advocate for Income Tax Department Hon'ble Alok Singh, J (Oral). Since, in all these writ petitions identical questions of facts and law are involved, therefore, with the consent of learned counsel for the parties, all the writ petition are taken up together for hearing and are bein....

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....f issuing the impugned notification dated 1.11.2013 that Government of Cyprus is not cooperating with the Government of India and, despite several requests, not supplying the information sought by the authorities of Government of India, on the face of it, is wrong in view of the Press Release made by the Cyprus Authorities that they have never denied any information and they had been ready and wil....

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....o valid reason to disbelieve the satisfaction so recorded by the Indian Authorities. Consequently, petitions fail for relief No. (a). In the present writ petitions, petitioner is also challenging revised certificate dated 12.12.2014 passed by the Income Tax Authorities. Undisputedly, Income Tax Authorities are competent under Section 154 of the Income Tax Act to revise earlier orders passed, ev....