RUBAMIN LIMITED Vs. LOVE KUMAR

JUDGEMENT

(1.) By this Application under Article 226 of the Constitution of India, the writ-petitioner, an assessee under the Income Tax Act, 1961 ( the Act , for short) has prayed for issuance of mandamus to quash and set-aside the notice dated 15th September 2009 under Section 148 of the Act (Annexure-'A' to the writ-application).

(2.) The facts leading to the filing of the above petition under Article 226 of the Constitution of India may be summed up thus :

(3.) The said assessment order came to be challenged by the petitioner by way of appeal before the Commissioner of Income Tax (Appeals) III, Baroda. The Commissioner of Income Tax (Appeals), vide order dated 28th February 2008, partly allowed the appeal of the petitioner. The export commission payment to the extent of 2% was considered reasonable, and while passing the said order, the Commissioner of Income Tax (Appeals) placed reliance on order passed for the Assessment Year 2004-05 in the case of the petitioner itself.