MBI KITS INTERNATIONAL, REP BY ITS PARTNER, D CHANDRASEKAR, SON OF M N DHANDAPANI Vs. INCOME-TAX OFFICER, NON-CORPORATE WARD-1(3)

JUDGEMENT

(1.) The petitioner is aggrieved against the proceedings of the respondent dated 13.02.2017 in rejecting the objections filed by the petitioner against the reopening of the assessment under Section 148 of the Income Tax Act, in respect of the Assessment Year 2010-11.

(2.) The case of the petitioner is as follows:

(3.) The respondent filed a counter affidavit, wherein it is stated as follows: