2015 (9) TMI 1242

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....avind, Adv For the Respondents : Sri Percy Pardiwalla, Sr. Adv For Sri T Suryanaraayana, Advs JUDGMENT Challenging the notice issued under section 148 of the Income Tax Act as well as reopening of assessment for the assessment year 2009-10 of the respondent company, respondent had filed WP 8901/2015. By judgment and order dated 23.3.2015, writ petition filed by the respondent company was dismis....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ner assails action of the authorities on the following grounds: i) without jurisdiction ii) violation of principles of natural justice iii) without authority of law iv) validity or vires of the statutory provision being under challenge. This view is also fortified by law laid down by Apex Court in the case of Whirlpool Corporation Vs Registrar Trade Marks, Mumbai & Ors reported in 1998 (8) SC....