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Joint Commissioner of Income Tax Large Tax Payers Unit (LTU) , Commissioner of Income Tax-II Large Tax Payers Unit (LTU) Versus M/s Dell India Pvt Ltd

2015 (9) TMI 1242 - KARNATAKA HIGH COURT

Reopening of assessment - maintainability of the writ petition - Held that:- In the facts of the present case, where the jurisdiction of issuance of notice under section 148 of the Income Tax Act was itself under challenge, we are of the opinion that .....

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614/2015 (T IT) - Dated:- 2-9-2015 - Vineet Saran And B. Manohar, JJ. For the Petitioner : Sri K V Aravind, Adv For the Respondents : Sri Percy Pardiwalla, Sr. Adv For Sri T Suryanaraayana, Advs JUDGMENT Challenging the notice issued under section 14 .....

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d on merits but the question of maintainability of the writ petition was decided in favour of the respondent/writ petitioner and against the Revenue. Challenging the latter part of the judgment dated 23.3.2015 passed in WP 8901/2015, this intra court .....

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re is no merit in this appeal. We say so as the learned Single Judge has not accepted the contention of the Department on the ground that "in a catena of judgments, this court as well as the Hon'ble Apex Court has held that exercise of extra .....

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utory provision being under challenge. This view is also fortified by law laid down by Apex Court in the case of Whirlpool Corporation Vs Registrar Trade Marks, Mumbai & Ors reported in 1998 (8) SCC 1. In fact the Division Bench of this Court in .....

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of the Income Tax Act, 1961, if it is challenged on the ground of jurisdictional error. In that view of the matter, the contention raised by Sri K V Aravind cannot be accepted with regard to maintainability of the writ petition and same stands reject .....

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