Douceur Sportswear Mfg And Co Pvt. Ltd. v. The Office Of The Assistant Commissioner Of Income Tax 15 (1) (2)

Yugandhara Patil 448-WP-44-2021.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 44 OF 2021 Douceur Sportswear Mfg & Co. Pvt Ltd.

... Petitioner

Versus

The Office of the Assistant Commissioner of Income Tax 15(1)(2) ... Respondent YUGANDHARA SHARAD PATIL by YUGANDHARA SHARAD PATIL Date:

2023.06.08 10:57:39 +0530 ****** None for Petitioner.

Mr. Akhileshwar Sharma a/w Ms. Shilpa Goel for RespondentRevenue. ****** CORAM: K.R.SHRIRAM & M.M.SATHAYE JJ.

DATE : 6th JUNE 2023 P.C. :- 1.

None for Petitioner. Prayer in the petition is limited to direction to Respondent to supply the reasons for reopening of the assessment under Section 147,148 of the Income Tax Act, 1961. The matter also pertains to assessment year 2013-2014. The law in this regard is quite clear as laid down by the Apex Court in GKN Driveshafts (India) Ltd. Vs. Income Tax Officer1. 2.

Petition dismissed.

[M.M.SATHAYE,J.] [K.R.SHRIRAM, J.] (2002) 125 Taxman 963(SC) 1 /1