2011 (12) TMI 701

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....itioner- Shri. A.S. Bajaj Advocate with Shri. M.K. Kulkarni Advocate For the Respondent- Shri. Alok Sharma, Standing Counsel JUDGMENT PER COURT : 1. Heard learned counsel for the parties. 2. Shri. Kulkarni, learned counsel for the Petitioner submits that the Respondent is not entitled and authorized to issue notice dated 26th July, 2010, under Section 148 of the Income Tax Act, 1961....

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....) Trustees of H.E.H. The Nizam's Supplemental Family Trust vs. CIT (2000) 242 ITR 381 (SC), 9) CIT vs. Rajendra G. Shah (2001) 247 ITR 772 (Bom.), 10) Techspan India Pvt. Ltd. 4 vs. ITO (2006) 283 ITR 212 (Delhi), 11) Allana Cold Storage Limited vs. ITO & Ors. (2006) 287 ITR 1 (Bom.), 12) Grindwell Norton Ltd. vs. Jagdish Prasad Jangid ACIT, (2004) 267 ITR 673 (Bom.), 13) Ajanta....

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....01 (All). 24) Assistant Commissioner of Income Tax & Anr. vs. Hotel Blue Moon, (2010) 229 CTR (SC) 219, 25) Smt. Bandana Gogoi vs. Commissioner of Income tax and another (2007) 209 CTR (Gau) 31, 26) Commissioner of Income Tax vs. Rajeev Sharma, (2010) 232 CTR (All) 303. 27) Commissioner of Income Tax vs. Ms. Mudra G. Nanawati, (2009) 227 CTR (Bom.) 387. 3. Shri. Alok Sharma, learned....