VEISA TECHNOLOGIES Vs. ASSISTANT COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) The instant writ petition has been filed challenging the demand made by the first respondent in notice No. ITBA/AST/S/156/ 2018-19/1014609697(1) dated 27.12.2018.

(2.) It is the case of the petitioner that the first respondent passed an assessment order dated 27.12.2018 under Section 143(3) of the Income Tax Act directing the petitioner to pay a sum of Rs. 3,01,58,680/- (Rupees Three Crores and One Lakh Fifty Eight Thousand Six Hundred and Eighty only) as income tax for the assessment year 2016-17. Aggrieved by the assessment order dated 27.12.2018, passed by the first respondent, the petitioner preferred an appeal before the second respondent under section 246(A) of the Income Tax Act on 27.01.2019. Along with the assessment order dated 27.12.2018, passed by the first respondent, the impugned demand on the same date was sent by the first respondent, demanding a sum of Rs.3,01,58,680/- as income tax. The petitioner has now challenged the impugned demand made by the first respondent in this Writ Petition, pending the appeal before the first respondent on the ground that the objections raised by the petitioner were not considered by the first respondent in the assessment order dated 27.12.2018.

(3.) Heard Mr.R.Sundar, learned counsel for the petitioner and Mr.N.Dilip Kumar, learned standing counsel appearing on behalf of the respondents.