2021 (12) TMI 1478

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....itioner(s) No. 1 NONE for the Respondent(s) No. 1 ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) 1. This Court, on 07.12.2021, had passed the following order: 1. The challenge is to the reopening of Assessment for the Assessment Years 2013- 2014, 2014-2015 and 2015-2016 alleged to be an act contrary to law, hence the notice under Section 148 of the Income Tax Act, 1961 dated 30.0....

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....Assessment Years 2014-2015 and 2015-2016 the petitions have been filed being Special Civil Application Nos.18207 and 18204 of 2021. He has further urged that for the Assessment Year 2013-2014 there has been no transaction with Dishman Pharmaceuticals and Chemicals Ltd. For the subsequent Assessment Years 2014-2015 & 2015-2016 the petitioner has paid the commission to Dishman Pharmaceuticals and Ch....