2026 (7) TMI 570

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....TICE VAIBHAVI D. NANAVATI Appearance: For the Petitioner(s) No. 1: Mr Tushar Hemani, Senior Advocate With Ms Vaibhavi K Parikh (3238). For the Respondent(s) No. 1: Mr Rutvij R Patel (10615). ORAL ORDER (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. By way of this petition, the petitioner has prayed for quashing and setting aside the impugned notice dated 31.03.2019 issued by the ....

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....resses, bills/vouchers and ledgers of parties in respect of the expenses under six of the heads mentioned in the reasons recorded. It is submitted that insofar as the seventh head is concerned, the petitioner had been called to produce original vouchers/bills in respect of plant and machinery repairing, which had been produced at the relevant time. It was submitted that the AO, after considering t....

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....from the end of the said assessment year and hence, without there being any failure on the part of the petitioner to disclose fully and truly all material facts, the assumption of jurisdiction on the part of the AO under section 147 of the Act is without authority of law. 4. Thus, it is not in dispute that after the petitioner filed its return of income, the same was subsequently selected for s....

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....nder section 143(3) of the Act. However, the respondent issued notice dated 31.03.2019 under section 148 of the Act seeking reopening of the case of the petitioner on the very same material and on the assessment, which was already done by the AO under the assessment proceedings under section 143(3) of the Act. 5. Learned Senior Standing Counsel Mr. Patel for the Revenue is unable to convince th....