INTERNATIONAL FLAVOURS AND FRAGRANCES INDIA PRIVATE LIMITED Vs. THE DEPUTY COMMISSIONER OF INCOME TAX, LARGE TAXPAYER UNIT-II

JUDGEMENT

(1.) By this common order both the Writ Petitions are being disposed.

(2.) In these Writ Petitions, the petitioner has challenged the impugned notices dtd. 30/3/2015 & 30/3/2016 issued by the respondent under Sec. 148 of the Income Tax Act, 1961, to re-open the completed assessments for the Assessment Years 2009-10 and 2010- 11 and consequential impugned communications dtd. 14/12/2015 and 28/11/2016 for the respective Assessment Years.

(3.) By the impugned notices/communications, the respondent has rejected the objections of the petitioner as not tenable to re-open the assessments and held that the proceedings have been validly initiated under Sec. 148 of the Income Tax Act, 1961.