2015 (8) TMI 1577

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Mr. A.R.Malhotra a/w Mr.N.A.Kazi, for Respondents. P.C. : Heard. Rule. 2 Challenge in this petition is to the reopening notice dated 30 March 2014 under Section 148 of the Income Tax Act, 1961 seeking to reopen the assessment for the Assessment year 2009­ 2010. 3 The reasons in support of the impugned notice proceed on the basis that the Assessing Officer has reason to believe that the s....