LAWS(GJH)-2021-3-349

MADHAV GEMS PRIVATE LIMITED Vs. INCOME TAX OFFICER

Decided On March 09, 2021
Madhav Gems Private Limited Appellant
V/S
INCOME TAX OFFICER Respondents

JUDGEMENT

(1.) By filing this writ application under Article 226, the writ applicant seeks to challenge the notice dated 31.03.2019 issued by the respondent under Section 148 of the Income Tax Act, 1961 ('the act' for short) seeking to reopen the applicant's income assessment for the A.Y 2012-13.

(2.) The brief facts can be summarized as under:

(3.) Being aggrieved by the disposal of the objections against the notice for reopening of the assessment, the writ applicant has come up before this Court with the present writ application.