2017 (11) TMI 76

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....ER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. The petitioner has challenged a show-cause notice dated 12.06.2017 calling upon the petitioner to show cause why Minimum Alternative Tax (MAT for short) provision should not be applied in case of the petitioner-assessee. Previously, in order to apply such provision, the Assessing Officer had issued a notice for reopening of the assessment which was ch....

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.... giving effect to the order in appeal. To this, even learned counsel for the petitioner raised no dispute, of course, except for contending that whether the MAT provision applies to the petitioner at all, itself wold be a question which the petitioner can even at that stage raise before the authority." 2. The present show-cause notice was issued on the ground that by virtue of the order of Comm....