2017 (10) TMI 1526

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..... sought urgent orders to restrain coercive action. Having regard to the totality of the circumstances, the Court is of the opinion that it is open to the applicant - or any other party, who claims entitlement, to approach the Income Tax authorities and resist the notice or demand or any such action. Any representation made by the applicant on behalf of the Company shall not be treated as conc .....

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..... 9.2017, making the demand on the applicant, for the alleged default of notice on the third appellant - Montreaux Resorts Pvt. Limited. 3. It is contended that since the Company did not file returns, it faced default assessment and has been saddled with tax liability. Mr. Khosla, the applicant submits that, likewise, for other defaults, prosecution notice may well be issued in future. 4. The .....

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