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Gujarat Fluorochemicals Ltd. Versus Assistant Commissioner of Income-tax - 2013 (8) TMI 287 - GUJARAT HIGH COURT
Notice u/s 148 - Held that - Letter of approval from CIT does not bear any reference to the reasons recorded by the Assessing Officer - Assessing Officer did not agree with the audit objection and stuck to her position that she was right in law as well as in the facts while framing the original assessment and that, therefore, the audit objection should be dropped, has not been denied by the Assessing Officer though she herself filed an affidavit before this court in response to such averments made in the petition. All that she had to state was that she was surprised that the petitioner could claim access to inter-departmental correspondence which was strictly confidential in nature - Asses ....... - .......