2019 (12) TMI 218

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..... VISHEN For the Petitioner : DARSHAN R PATEL(8486) For the Respondent : None ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. Mr. Darshan Patel, learned advocate for the petitioner invited the attention of the court to the satisfaction note recorded by the Assessing Officer for issuing the impugned notices for assessment years 2012-13 to 2017-18, to submit that it is recorded therei....

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....d, there is no question of the same pertaining to or any information contained therein relating to the petitioner. It was submitted that from the satisfaction note it is evident that the gold has been sent to the petitioner for job work. It was submitted that the expression "job work" has not been defined in the Income Tax Act but has been defined under sub-section (68) of section 2 of the Central....