TMI Blog2019 (6) TMI 1641X X X X Extracts X X X X X X X X Extracts X X X X ..... een issued in a hurried manner without providing sufficient time to the petitioner to send a reply and hence, it is liable to be set-aside? - HELD THAT:- In view of the elaborate orders passed [ 2019 (7) TMI 136 - MADRAS HIGH COURT ] touching all the issues, this Writ Petition stands dismissed, directing the petitioner to file necessary objections to the show-cause notice within a period of 15 d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aside under Section 263 of the Act is challenged by the Cognizant Technology Solutions India Pvt. Ltd., in this Writ Petition. 2. The facts necessary for disposal of this case would run thus:- The petitioner is a Company incorporated under the Companies Act in the year 1994 and it is engaged in the business of development of computer software and related services and export. In the year 2013 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n behalf of the petitioner would contend that the Income Tax Return of the petitioner was accepted after elaborate enquiry, but now it is sought to be reopened under Section 263 of the Act only to defeat the stand taken by the petitioner's shareholders in the Writ Petitions. It is the contention of the learned Senior Counsel that the grounds raised in the Writ Petitions are that the Income Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, the Writ Petition is liable to be dismissed. 6. In view of the elaborate orders passed in W.P.Nos.1244 1245 of 2018, touching all the issues, this Writ Petition stands dismissed, directing the petitioner to file necessary objections to the show-cause notice within a period of 15 days and on such receipt, the same shall be considered by meeting out each and every objections raised, on merit ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
