TMI Blog2014 (10) TMI 703X X X X Extracts X X X X X X X X Extracts X X X X ..... within a period of 30 days from today, challenging the jurisdiction to initiate the action under the provisions of Income Tax Act, 1961. - W. P. (C) No. 31 of 2011 - - - Dated:- 18-9-2014 - CJ, N. K. Jain And S. K. Sinha,JJ. For the Petitioner : Shri Rishi Kumar Agarwal (Mittal) For the Respondent : M/s. A. Mariarputham ORDER Jain, CJ (Oral). Heard learned counsel for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns of Registration of Companies Act, Sikkim 1961, therefore, is not an Indian Company , as defined under sub-section 26 of Section 2 of the Income Tax Act, 1961. 4. During the course of arguments, one of the submissions raised on behalf of respondents is that petitioner should first approach the authority concerned and raise all objections before it. Agreeing with the submission of learned cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oners will file reply/objection petition/ representation before the Assessing Officer, to whom the case has been transferred vide order dated 18.05.2011, within a period of 30 days from today, challenging the jurisdiction to initiate the action under the provisions of Income Tax Act, 1961 and raising all the submissions available to him, as per law and which have been taken in the present writ pet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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