2018 (3) TMI 527

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....kar for the respondents ORDER P. C. 1. This petition under Article 226 of the Constitution of India was originally filed challenging Notice dated 29th March, 2017 issued by the Assessing Officer under Section 148 of the Income Tax Act, 1961 (the Act) seeking to reopen assessment for Assessment Year 2010-11. Pending consideration of this petition, the Assessing Officer has passed an order ....

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....f the decision of the Apex Court in Whirlpool Corporation Vs. Registrar of Trade Marks & Ors., (1998) 8 SCC 01, this Court should exercise its extraordinary writ jurisdiction and entertain the petition. 3. It may be pointed out that Mr. Malhotra, learned Counsel appearing for the respondents has contested the issue of breach of natural justice. This would indicate that this issue requires factu....

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....es rise to factual investigation. However, we must make it clear that we have not examined the merits of the respective contentions. It would be open to the parties to urge their contentions before the CIT(A) who would decide the same in accordance with law. 5. In the above view, we are not entertaining this petition. However, bearing in mind the fact that the petition is pending before the imp....