AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
2023 (9) TMI 757
X X X X Extracts X X X X
X X X X Extracts X X X X
....: Mr.A.N.R.Jayaprathap Senior Standing Counsel ORDER Mr.A.N.R.Jayaprathap, learned Senior Standing Counsel takes notice on behalf of the respondent. 2. The petitioner has challenged the impugned notice issued under Section 271D of the Income Tax Act, 1961. The impugned Show Cause Notice has been issued to the petitioner for violation of Section 269SS of the Income Tax Act, 1961. 3. It ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e Tax Act, 1961 is without any merits. 5. The learned counsel for the petitioner has relied on the following decisions:- (i)Commissioner of Income Tax Vs. Jaya Lakshmi Rice Mills, Ambala City reported in (2015) 64 Taxmann.com 75 (SC); (ii)Commissioner of Income Tax Vs. Standard Brands reported in [2006] 285 ITR 295 (Delhi); (iii)Diwan Enterprises Vs. Commissioner of I....