2019 (2) TMI 999

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..... Issue Notice returnable on 4th February, 2019 By way of ad-interim relief, the respondent is permitted to proceed further pursuant to the impugned notice; he, however, shall not pass the final order without the permission of this court. Direct Service is permitted today. - R/SPECIAL CIVIL APPLICATION NO. 20078 of 2018 - - - Dated:- 20-12-2018 - MS HARSHA DEVANI AND DR A. P. THAKER, JJ. Fo .....

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..... oint out that he had specifically called for details of deductions claimed under Chapter VI-A and had called upon the petitioner to state as to whether it had fulfilled the necessary criteria required for deduction under section 80IB(10) of the Act and to submit details and copies. It was submitted that pursuant to the said notice, the petitioner had produced all relevant documents, including a st .....

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..... the proviso to section 147 of the Act would be attracted. Therefore, in the absence of failure on the part of the petitioner to furnish fully and truly all material facts necessary for its assessment, the assumption of jurisdiction on the part of the Assessing Officer under section 147 of the Act is invalid. It was further pointed out that in the order disposing of the objections, the Assessing O .....

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