LAWS(DLH)-2023-12-96

SHOURYA INFRASTRUCTURE PVT. LTD Vs. INCOME TAX OFFICER

Decided On December 04, 2023
Shourya Infrastructure Pvt. Ltd Appellant
V/S
INCOME TAX OFFICER Respondents

JUDGEMENT

(1.) This writ petition concerns Assessment Year (AY) 2011-12.

(2.) Via this writ petition, a challenge is laid to the order dtd. 13/11/2018 [hereafter referred to as "impugned order"]. Via the impugned order, the respondent/revenue [hereafter referred to as "Assessing Officer (AO)"] disposed of the objections preferred by the petitioner, i.e., Shourya Infrastructure Pvt. Ltd. [hereafter referred to as "SIPL"].

(3.) The objections preferred by SIPL were directed against the initiation of the reassessment proceeding by the AO under Sec. 147 of the Income Tax Act, 1961 [in short, 'Act"].