2017 (7) TMI 816

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..... 6 OF 2008 - -
Income Tax
S. V. Gangapurwala And A. M. Badar, JJ. Mr. Jitendra Jain a/w. V.C.Muralidharan i/b. Joy Legal Consultants, Advocate for the Petitioners Mr. Suresh Kumar, Advocate for the Respondents ORDER P. C. 1 In all these petitions, the notice under Section 147 issued by the Revenue is assailed. 2 The petitioners are the supporting manufacturers. The petitioners claimed d .....

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..... .Allana Sons Ltd. M/s.Allana Sons Ltd. has been granted the benefit of deduction and these petitioners being supporting manufacturers also would be entitled for the same. 5 Mr.Suresh Kumar, the learned counsel does not dispute this legal position. 6 In view of the above, the very basis for issuance of notice is on an erroneous premise. 7 In light of the above, the impugned notices are quashed a .....

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