2017 (1) TMI 1295

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Mr. Abhay Ahuja, for the Respondents ORDER P. C. Heard. 2. RULE. 3. This Petition under Article 226 of the Constitution of India, challenges a notice dated 31st March, 2016 issued under Section 148 of Income Tax Act, 1961 (the Act). The impugned notice dated 31st March, 2016 seeks to assess the Petition for the Assessment Year 2009-10 i.e. the year in which no return of income was filed. From....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ector of M/s. Sunny Vista Realtors Pvt. Ltd. without recording the dates. Further, the reasons recorded refer to the payment of Rs. 90,000 being made to the Registrar of Trade Marks, Rs. 10.84 lakhs to Insurance Company and Rs. 1.67 lakhs to a Chartered Accountant on the basis of which it is inferred that the Petitioner had business interest in India. The reasons also place reliance upon the bank ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ted that the deposits are sourced from abroad. The other basis for reopening of Assessment viz: nonfiling of return of income on accrued interest earned of Rs. 1.43 lakhs, prima facie, is not sustainable as a non-resident, in these facts, is not required to file his return of income in view of Section 115G of the Act. Similarly, the other factors viz: expenditure of Rs. 90,000/paid to Trade Mark R....