TaxTMI 
TaxTMI 
2026 (8) TMI 1272
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.... Mr. Rutvij Patel for the respondent. 2. Having regard to the controversy arising in this petition which is in narrow compass with the consent of the learned advocates for the respective parties the same is taken up for hearing. 3. Rule returnable forthwith. Learned Senior Standing Counsel Mr. Rutvij Patel waives service of notice of rule on behalf of the respondent. 4. Present petition preferred under Article 226 of the Constitution of India assails the validity of order dated 27.07.2022 passed under Section 148A(d) of the Income Tax Act, 1961 (hereinafter referred to as "the Act" for short) along with notice issued under Section 148 of the Act dated 27.07.2022 for the Assessment Year 2013-14 by the Assistant Commissioner, Circle ....
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....ioner by way of reply dated 27.10.2021 raised objections against reopening. It is the case of the petitioner that instead of disposing of the objections, the respondent issued another show cause notice under Section 142(1) of the Act dated 16.11.2021 calling for certain details of deduction claimed under Section 35(2AB). Thereafter, again on 27.05.2022 the respondent issued another show cause notice under clause (b) of Section 148A of the Act. It is the case of the petitioner that owing to the circumstances beyond its control, the petitioner could not check his E-mail or Income Tax Portal and therefore, could not furnish the reply to the notice issued by the respondent. The respondent passed the impugned order dated 27.07.2022 under clause ....
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....ce dated 27.11.2024 calling upon the petitioner to show cause as to why addition proposed in the impugned order passed under Section 148A(d) of the Act in case of the petitioner for the year under consideration should not be made in the hand of the petitioner. Hence, the impugned notice under Section 148 of the Act as well as the impugned order under clause (d) of Section 148A of the Act are impugned in the present writ petition. 6. Learned advocate Ms. Vaibhavi Parikh for the petitioner submitted that the respondent has acted illegally and without jurisdiction while issuing Notice under Section 148 of the Act. It is further contended that the notice under Section 148 can be issued only if there is escapement of income chargeable to tax.....
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....ow that we are into manufacturing of ductile iron, malleable iron and aluminum alloy castings by lost foam manufacturing and precicast process, fabrication and assembly business. We would like to state that basic objective of scientific research to be conducted by In house Research and Development facility is : To bring out product which can replace the conventional process with better quality, output and thus cost effective and serving valued customers to their higher satisfaction. To carry on in house research and development centre, conducting experiments researches, workshops, seminars and training programmes of all kinds of research and study of the scientific and technical inventions and innovations of new t....
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....ce u/s. 148, within 130 days from the date of Hon'ble Supreme Court's order so that these assessee can reply to the show cause notices within 14 days thereafter. In pursuance of the directions of the Hon'ble Supreme Court, the relevant information and the material is being provided to you in Annexure-A attached with this letter. You are requested to go through the same and upload your reply, if any, within 14 days from the receipt of this letter. Annexure-A As per the information received, on perusal of profit and loss account, 3CD report, computation of income and updated submission of assessee in respect of deduction u/s. 35(2AB) revealed that assessee has claimed R & D revenue expenditure of 1,63,90,731/- and R....
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.... 9. On going through the same, it is not in dispute that the reasons recorded in the notice issued under Section 148A(b) of the Act as well as reasons recorded in the impugned order passed under Section 144B of the Act was already considered by the Assessing Officer while framing assessment order under Section 143 of the Act on 14.03.2016. 10. This Court is conscious of the fact that there are also other issues raised by the petitioner during the course of hearing, however, when the petitioner has a case on the ground of change of opinion, this Court does not deem it fit to go into other issues when it is specifically brought on record that the material on which the notice was issued under Section 148A(b) of the Act was already considere....