2022 (2) TMI 1466

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....: Sri Mahesh R. Uppin, Advocate For the Respondent : Sri K. V. Aravind, Advocate ORDER The petitioner has sought for quashing of the assessment order dated 20.09.2021 issued by respondent No.1 at Annexure-G and to quash the demand notice at Annexure-H. 2. Petitioner submits that on previous occasion, the petitioner was before the Appellate Authority in I.T.A.No.10346/MNG/CIT(A)MNG/18-1....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....urt in the case of Mavilayi Service Co-operative Bank Ltd. & Ors. Vs. Commissioner of Income Tax, Calicut & Anr. - (2021) SCC Online SC 16. 4. It is contended that the Apex Court in the case of Mavilayi Service (supra) has clarified the legal position while referring to the earlier judgment of the Apex Court in the case of The Citizen Co-operative Society Limited, through its Managing Director,....