2017 (11) TMI 76

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..... HI) 1. The petitioner has challenged a show-cause notice dated 12.06.2017 calling upon the petitioner to show cause why Minimum Alternative Tax (MAT for short) provision should not be applied in case of the petitioner-assessee. Previously, in order to apply such provision, the Assessing Officer had issued a notice for reopening of the assessment which was challenged before the High Court by the .....

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..... s, even learned counsel for the petitioner raised no dispute, of course, except for contending that whether the MAT provision applies to the petitioner at all, itself wold be a question which the petitioner can even at that stage raise before the authority." 2. The present show-cause notice was issued on the ground that by virtue of the order of Commissioner of Income Tax (Appeals) dated 27.03.2 .....

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