TaxTMI 
TaxTMI 
2025 (4) TMI 1630
X X X X Extracts X X X X
X X X X Extracts X X X X
....PC (PER JITENDRA JAIN, J.):- 1. Heard learned counsel for the parties. 2. Rule. Rule is made returnable immediately at the request and with the consent of the learned counsel for the parties. 3. This petition, for assessment year 2013-14, challenges notice dated 25 March 2021 issued under Section 148 of the Income-tax Act (the Act). On 14 March 2022, ad-interim reliefs were granted staying the....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e petitioner was directed to file its return of income within 30 days of the receipt of such notice, the petitioner did not file the return of income. On 19 November 2021, when a notice under Section 142 (1) was issued calling upon the petitioner to file various details, the Assessing Officer in the said notice gave extracts of the reasons to reopen the case and it is stated that there is escapeme....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ure laid down by the Supreme Court in the case of GKN Driveshafts (India) Ltd.(supra). 6. We have heard the learned counsel for the petitioner and the respondents. 7. Admittedly, the petitioner has not complied with the directions issued by the Supreme Court in case of GKN Driveshafts (India) Ltd.(supra). The petitioners did not file its return of income pursuant to the Section 148 of the Act wi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....present order; (ii) The petitioner to file its objections to the aforesaid reasons furnished within a period of 2 weeks from the date of receipt of reasons recorded within a period of 2 weeks from the date of receipt of objections; (iii) Respondent no.1 to decide the objections and pass a speaking order dealing with the objections of the petitioner raised above; (iv) If the order deciding....