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TMI Blog2018 (11) TMI 1837X X X X Extracts X X X X X X X X Extracts X X X X ..... 377; 10,00,000/- each and not ₹ 20,00,000/-. It was also pointed out that in assessment year 2010-11 there was scrutiny assessment under section 143 (3) and the share application money received from the said companies has been accepted as genuine after due verification in scrutiny assessment of the year in which these amounts were received. As submitted that therefore the assessing office ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 17786 of 2018 - - - Dated:- 27-11-2018 - Honourable Ms. Justice Harsha Devani And Honourable Dr. Justice A.P. Thaker Darshan R Patel (8486) for the Petitioner(s) No. 1 for the Respondent(s) No. 1 ORAL ORDER (Per : Honourable Ms. Justice Harsha Devani) 1. Mr. Darshan Patel, learned advocate for the petitioner invited attention to the reasons recorded for reopening th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was also pointed out that in assessment year 2010-11 there was scrutiny assessment under section 143 (3) of the Income Tax Act, 1961 and the share application money received from the said companies has been accepted as genuine after due verification in scrutiny assessment of the year in which these amounts were received. It was submitted that therefore the assessing officer has proceeded on a fact ..... X X X X Extracts X X X X X X X X Extracts X X X X
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