2013 (4) TMI 12

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... listed for admission, with the consent of the learned counsel for the parties, we have taken the writ petition for final disposal. 2. Rule. We have heard Mr. Bandish Soparkar holding brief for Mrs. Swati Soparkar, learned counsel for the petitioner and Mr. Pranav G. Desai, learned counsel appearing for the respondent. 3. This writ petition has been filed challenging the notice dated August 6,201 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nder section 143(1) of the Act on October 14, 2008, accepting the total income at Rs. 38,88,083. The assessee has claimed deduction under section 10B of the Act at Rs. 1,60,55,803 and the same was restricted to the tune of Rs. 1,57,57,803 for the assessment year 2007-08. According to the Assessing Officer, as mentioned in his reasons, the irregular deductions were allowed which was against the pro .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nbsp; notice issued under section 148 of the Act deserves to be quashed. 6. In the result, this writ petition succeeds and is allowed. Notice dated  August 6, 2010, issued under section 148 of the Income-tax Act, 1961, to  the petitioner by the Assistant Commissioner of Income-tax, Circle II,  Jamnagar, for the assessment year 2007-08 is quashed. Parties shall bear  their own .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X