2018 (4) TMI 527

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....Mihir Naniwadekar i/b Rohan Deshpande for the petitioner Mr. Sham Walve for the respondents P.C. 1. At the request of the Counsel, both the petitions are taken up for final disposal.   2. These two petitions challenge two identical Notices dated 26th March, 2018 issued to the two petitioners (belonging to the same group) under Section 226(3)(x) of the Income Tax Act, 1961 (the Act....

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....the statement made on oath by the petitioner does not merit acceptance. 4. We note that the impugned notices issued to the two petitioners only seeks to examine the basis of the statements made on oath and dependent upon that, to show cause why the petitioners should not be proceeded against as though the tax was due from it. Thus, at this stage the impugned notices do not warrant any interfere....