2023 (2) TMI 126

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.... ORDER PER : HONOURABLE MS. JUSTICE SONIA GOKANI 1. The petitioner is before this Court seeking Court to issue a writ of mandamus and/or certiorari or any other appropriate writ or order to quash and set aside the notice dated 27.03.2021 issued by the respondent No.1 for assessment year 2013-14 and the assessment order dated 30.03.2022 passed by the respondent, on the ground of the same b....

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....ng the scrutiny assessment. One of the grievance on the part of the petitioner is that it received a notice dated 27.03.2021 under Section 148 for reassessment under Section 147 of the Act for assessment year 2013-14. The reasons raised two issues (a) claim of service tax on export sales commission and (b) buyback of 12.50 lakhs fully paid equity shares. Objections were raised to the said notice, ....

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....as raised under Section 156 of the Act, after the order of 30.03.2022. Petitioner is before this Court seeking to question and challenge the non-following of the mandatory requirement of disposing of the objections raised by it. 5. We also have heard learned advocate Mr.Nitin Mehta for the petitioner, who submits that the petitioner to protect his own right has filed an appeal, however, the fac....