2016 (11) TMI 1374

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.... (PER : HONOURABLE MR.JUSTICE M.R. SHAH) [1.0] A grievance which is voiced in the present petition is that assessment for the Assessment Year 200910 in the case of the assessee - Accurate Finstock Pvt. Ltd. is sought to be reopened by impugned notice dated 30.03.2016 (AnnexureA) under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as "IT Act"), though beyond 4 years, which has....

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.... set aside. [2.0] Having heard Shri Soparkar, learned Counsel appearing on behalf of the petitioner and considering the documents on record it appears that the objections are raised against reopening by M/s. Accurate Finstock Pvt. Ltd. through its Authorized Signatory (which according to the petitioner is not in existence). Nothing is on record that the petitioner had raised any objection pointin....