2020 (6) TMI 302

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....PONDENT : MR. ANTONY THARU. BY ADV. SRI.ANIL D. NAIR FOR THE RESPONDENT : SRI CHRISTOPHER ABRAHAM SC FOR INCOME TAX JUDGMENT The petitioner, a partnership firm, carrying on contract work with different clients, including the Southern Railway; one of the major clients, has approached this Court for quashing of Exts.P14 and P14A, the demand notices raised by the Income Tax Department. 2.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the assessment year 2008-09. This position continued for every year and the petitioner had been filing applications under Section 154 of the Act for the assessment years 2009-10, 2010-11, 2012-13, 2013-14 and 2014-15, as evidenced from Exts.P2 to P6. 3. The learned counsel for the petitioner submits that the rectification application, Ext.P1 was filed way back on 19.11.2010. It is also submitt....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....decision on the rectification applications; particularly when Form 16A had been issued. It is yet to be decided whether the petitioner is correct or not, but there has to be a decision, in accordance with law. 4. Issue notice before admission. Sri.Christopher Abraham, learned Standing Counsel for the Income Tax Department submits that the petitioner is not entitled to the credit as submitted, b....