2015 (8) TMI 1577

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..... - HELD THAT:- It is not the case in the reasons to believe that what has been received as share premium is in fact not share premium. In fact the reasons do proceed on the basis that what has been received is indeed share premium. Prima facie, we are of the view that the basis of the impugned notice stands concluded in Vodafone India Services Pvt. Ltd. Vs Union of India and others [ 2014 (10) TMI .....

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..... lenge in this petition is to the reopening notice dated 30 March 2014 under Section 148 of the Income Tax Act, 1961 seeking to reopen the assessment for the Assessment year 2009 2010. 3 The reasons in support of the impugned notice proceed on the basis that the Assessing Officer has reason to believe that the share premium amount received over and above the intrinsic value of shares, is income .....

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