2018 (2) TMI 1921

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....MAUNA M BHATT MS VAIBHAVI K PARIKH for the RESPONDENT(s) No. 1 NOTICE NOT RECD BACK for the RESPONDENT(s) No. 1 ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Revenue is in appeal against the judgment of the Income Tax Appellate Tribunal dated 09.03.2017 raising following question for our consideration: "Whether on the facts and circumstances of the case and in la....

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.... the return, notice of reopening of the assessment came to be issued. The assessee's contention that such notice was not valid, was not accepted by the Assessing Officer. In response to the notice for reopening, the return of income that the assessee filed, contained the audit accounts under form 10CCB. The Assessing Officer however was of the opinion that since such documents were not filed a....

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....ax Appeal No.662 of 2017 vide an order dated 13.09.2017, this Court had referring to the judgments in case of Commissioner of Income-tax v. Gujarat Oil and Allied Industries reported in 201 ITR 325 and in case of Panasonic Energy India Co. Ltd. v. Assistant Commissioner of Income-tax reported in (2014) 367 ITR 245 (Guj), expressed such a view. 5. Counsel for the Revenue would however rely on so....